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DIVISION 2. OTHER TAXES 6001-61050›PART 30. FEE COLLECTION PROCEDURES LAW 55001-55381›CHAPTER 3. Determinations 55040-55103›ARTICLE 3. Redeterminations 55081-55087

§ 55083

California Revenue and Taxation Code · 2026-09 edition · updated 2026-10-03 · California

If a petition for redetermination is filed within the 30-day period, the board shall reconsider the amount determined to be due, and if the person has so requested in his or her petition, the board shall grant him or her an oral hearing and shall give him or her 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.

(Added by Stats. 1992, Ch. 407, Sec. 1. Effective January 1, 1993.)

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California Revenue and Taxation Code

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