8851-8855

REVENUE AND TAXATION CODE
SECTION 8851-8855




8851.  Any user against whom a determination is made under Article 2
(commencing with Section 8776) or 3 (commencing with Section 8801)
may petition for a redetermination within 30 days after service upon
the user of notice thereof. If a petition for redetermination is not
filed within the 30-day period, the determination becomes final at
the expiration of the period.



8851.5.  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 redetermination.


8852.  If a petition for redetermination is filed within the 30-day
period, the board shall reconsider the determination and, if the user
has so requested in his petition, shall grant him an oral hearing
and shall give him 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.



8852.5.  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 8780
or Section 8804 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originally made or as increased, the claim for increase must be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 last day of the month following
the month for which the return for the period for which the increase
is asserted was due or within eight years after the return was
filed, whichever period expires the later.



8853.  The order or decision of the board upon a petition for
redetermination becomes final 30 days after mailing of notice
thereof.


8854.  All determinations made by the board under Articles 2 or 3 of
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.


8855.  Any notice required by this article shall be served
personally or by mail in the manner prescribed for service of notice
of a deficiency determination.