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Cal. Revenue and Taxation Code § 46353

Cal. Revenue and Taxation Code § 46353

California · California Revenue and Taxation Code · Status: effective · Effective 1991-08-01

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Cal. Revenue and Taxation Code § 46353, California, version 1 as recorded 2026-07-25, yourstate.us, https://yourstate.us/provision/923943
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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.