BlackletterCalifornia law

Revenue and Taxation Code § 38443

ARTICLE 5. Redeterminations

Current as of September 28, 2026Rev. & Tax. Code, § 38443Official source ↗

Added by Stats. 1976, Ch. 176.

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 petition, shall grant the person 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.