7710-7716

REVENUE AND TAXATION CODE
SECTION 7710-7716




7710.  Any supplier against whom a determination is made by the
board under Article 3 (commencing with Section 7660) and Article 4
(commencing with Section 7670) may petition for a redetermination
within 30 days after the date the notice thereof is given to him. If
a petition for redetermination is not filed within the 30-day period,
the determination becomes final at the expiration of the period.




7710.5.  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 the redetermination.


7711.  If a petition for redetermination is filed within the 30-day
period, the board shall reconsider the determination and, if the
supplier has so requested in his or her petition 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. Service of notice shall be as
prescribed by Section 7671. The board may continue the hearing from
time to time as may be necessary.



7711.5.  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 7662,
Section 7673, or Section 7726 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determination as originally made or as increased, the claim for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.



7712.  The order or decision of the board upon a petition for
redetermination becomes final 30 days after the giving of notice
thereof to the supplier as prescribed by Section 7671.



7713.  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. Payments shall be made in the form of a remittance payable
to the Controller and shall be filed with the board together with a
copy of the notice of determination which the board shall furnish to
the supplier for that purpose.



7714.  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 7674 and 8130.



7715.  All payments received by the board from suppliers under this
part shall be deposited by the board for the Controller in the State
Treasury and appropriate advices of those payments shall be
transmitted to the Controller by the board.




7716.  The board shall notify the Controller of any and all
determinations made pursuant to this chapter as well as the amounts
self-determined under this part, and the Controller shall keep an
appropriate record of all such matters.