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Earlier editions: 2020-112018-112026-09

DIVISION 2. OTHER TAXES 6001-61050›PART 13. CIGARETTE TAX 30001-30483›CHAPTER 4. Determinations 30181-30285›ARTICLE 5. Redeterminations 30261-30266

§ 30261.5

California Revenue and Taxation Code · 2026-10 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. 1967, Ch. 881.)

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California Revenue and Taxation Code

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