BlackletterCalifornia law

Revenue and Taxation Code § 50115

ARTICLE 3. Redeterminations

Current as of September 28, 2026Rev. & Tax. Code, § 50115Official source ↗

Added by Stats. 1989, Ch. 1442, Sec. 6. Effective October 2, 1989.

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 on the petition for redetermination.