60350-60356

REVENUE AND TAXATION CODE
SECTION 60350-60356




60350.  Any person against whom a determination is made by the board
under Article 2 (commencing with Section 60301) and Article 3
(commencing with Section 60310) may petition for a redetermination
within 30 days after the date the notice thereof is given to him or
her. If a petition for redetermination is not filed within the 30-day
period, the determination becomes final at the expiration of the
period.



60351.  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.



60352.  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 or her petition, shall grant him or
her an oral hearing and shall give 10 days' notice of the time and
place of the hearing. Service of notice shall be as prescribed by
Section 60173. The board may continue the hearing from time to time
as may be necessary.



60353.  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 Section
60303, 60313, or 60361 applies to the amount of the determination as
originally made or as increased, the claim for increase must be
asserted within eight years after the date the return for the period
for which the increase is asserted was due.



60354.  The order or decision of the board upon a petition for
redetermination becomes final 30 days after the giving of notice
thereof to the person as prescribed by Section 60173.



60355.  All determinations made by the board under 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. Payment shall be made in the form of a remittance payable to
the board and shall be filed with the board together with a copy of
the notice of determination which the board shall furnish to the
person for that purpose.



60356.  In making a determination, the board may offset overpayments
for a period or periods, together with interest on the overpayments,
against underpayments for another period or periods, against
penalties, and against the interest on the underpayments. The
interest on the underpayments and overpayments shall be computed in
the manner set forth in Sections 60314 and 60524.