Revenue and Taxation Code § 55083

ARTICLE 3. Redeterminations

Current as of September 28, 2026Rev. & Tax. Code, § 55083Official source ↗

Added by Stats. 1992, Ch. 407, Sec. 1. Effective January 1, 1993.

If a petition for redetermination is filed within the 30-day period, the board shall reconsider the amount determined to be due, and if the person has so requested in his or her petition, the board 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. The board may continue the hearing from time to time as may be necessary.