ARTICLE 5. Redeterminations
(Article 5 added by Stats. 1959, Ch. 1040.)
30261. Any person against whom a determination is made under Article 2 (commencing
with Section 30201) or 3 (commencing with Section 30221) may petition
for a redetermination within 30 days after service upon the person of
notice thereof. If a petition for redetermination is not filed within
the 30-day period, the determination becomes final at the expiration of
History.—Stats. 1982, Ch. 454, in effect January 1, 1983, substituted "Article 2 (commencing with Section 30201) or 3 (commencing with Section 30221)" for "Article 2 or 3 of this chapter" after "under" in the first sentence
30261.5. Every petition for redetermination shall be in writing and shall state
the specific grounds upon which the petition is founded. The petition
may be amended to state additional grounds at any time prior to the date
on which the board issues its order or decision upon the petition for
History.—Added by Stats. 1967, p. 2329, in effect November 8, 1967
30262. If a petition for redetermination is filed within the 30-day period, the board shall reconsider the determination and, if the person has so requested in his petition, shall grant him an oral hearing and shall give him at least 10 days' notice of the time and place of the hearing. The board may continue the hearing from time to time as may be necessary.
30263. The order or decision of the board upon a petition for redetermination becomes final 30 days after mailing of notice thereof.
30264. All determinations made by the board under Article 2 or 3 of this chapter are due and payable at the time they become final. If they are not paid when due and payable, a penalty of 10 percent of the amount of the determination, exclusive of interest and penalties, shall be added thereto.
30265. Any notice required by this article shall be served personally or by mail in the manner prescribed for service of notice of a deficiency determination.
30266. The board may decrease or increase the amount of the determination before
it becomes final, but may increase the amount of the determination only
if a claim for increase is asserted by the board at or before the hearing.
Unless the 25 percent penalty imposed by Section 30205 or 30224 applies
to the amount of the determination as originally made or as increased,
the claim for increase shall be asserted within eight years after the
date the return for the period for which the increase is asserted is due.
History.—Added by Stats. 1996, Ch. 1087, in effect January 1, 1997