Revenue and Taxation Code § 41086

ARTICLE 5. Redeterminations

Current as of September 28, 2026Rev. & Tax. Code, § 41086Official source ↗

Amended by Stats. 2021, Ch. 432, Sec. 88. (SB 824) Effective January 1, 2022.

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 department issues its order or decision upon the petition for redetermination.