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 upon the petition for redetermination.
Cal. Rev. & Tax. Code § 55082
Redeterminations
Known as the Fee Collection Procedures Law
The act spans §§ 55001–55381 (118 sections).
Added by Stats. 1992, Ch. 407, Sec. 1
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.