SECTIONS 46351-46357 - California Statutes

REVENUE AND TAXATION CODE

SECTION 46351-46357

46351. Any person from whom an amount is determined to be due under
Article 2 (commencing with Section 46201) or Article 3 (commencing
with Section 46251), or any person directly interested, may petition
for a redetermination thereof within 30 days after service upon him
or her of notice of the determination. If a petition for
redetermination is not filed within the 30-day period, the amount
determined to be due becomes final at the expiration thereof.

46352. 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.

46353. 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.

46354. The board may decrease or increase the amount of the
determination before it becomes final, but the amount may be
increased only if a claim for the increase is asserted by the board
at or before the hearing. Unless the penalty imposed by subdivision
(d) of Section 46201 or Section 46254 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determination as originally made or as increased, the claim for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
amount of fee for the period for which the increase is asserted was
due.

46355. The order or decision of the board upon a petition for
redetermination shall become final 30 days after service upon the
petitioner of notice thereof.

46356. All amounts determined to be due by the board under Article
2 (commencing with Section 46201) or Article 3 (commencing with
Section 46251) are due and payable at the time they become final,
and, if not paid when due and payable, a penalty of 10 percent of the
amount determined to be due shall be added to the amount due and
payable.

46357. Any notice required by this article shall be served
personally or by mail in the same manner as prescribed for service of
notice by Section 46202.