State Codes and Statutes

Statutes > California > Rtc > 30261-30266

REVENUE AND TAXATION CODE
SECTION 30261-30266 



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 the period.



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 redetermination.


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as originally made or as increased, the claim for increase shall be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.

State Codes and Statutes

Statutes > California > Rtc > 30261-30266

REVENUE AND TAXATION CODE
SECTION 30261-30266 



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 the period.



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 redetermination.


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.


State Codes and Statutes


Back To Homepage

State Codes and Statutes

Statutes > California > Rtc > 30261-30266

REVENUE AND TAXATION CODE
SECTION 30261-30266 



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 the period.



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 redetermination.


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.


Disclaimer
There is no confidential attorney-client relationship formed by using Laws.com website and information provided on this site is not legal advice. For legal advice, please contact your attorney. Attorneys listed on this website are not referred or endorsed by this website. By using Laws.com you agree to Laws.com Terms Of Use.
Copyright © 2017 Laws.com | All rights reserved

Loading..

Close Window

Loading, Please Wait!

This may take a second or two.