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 him an oral hearing and shall give him at least 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.
Cal. Rev. & Tax. Code § 30262
Redeterminations
Applied in 1 court decision — leading case DeLoronde v. New York State Tax Commission (1988)
Most recently applied in DeLoronde v. New York State Tax Commission (November 1988)
Added by Stats. 1959, Ch. 1040.
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.