DIVISION 2. OTHER TAXES 6001-60709›PART 22. HAZARDOUS SUBSTANCES TAX LAW 43001-43651›CHAPTER 3. Determinations 43151-43352›ARTICLE 4. Redeterminations 43301-43307

§ 43302

California Revenue and Taxation Code · 2018-11 edition · updated 2026-10-04 · California

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.

(Added by Stats. 1981, Ch. 756, Sec. 3. Effective September 25, 1981.)

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California Revenue and Taxation Code

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