§ 38441 Any person against whom a determination is made under Articles 2 or 3 …
§ 38442 Every petition for redetermination shall be in writing and shall …
§ 38443 If a petition for redetermination is filed within the 30-day period, …
§ 38444 The board may decrease or increase the amount of the determination …
§ 38445 The order or decision of the board upon a petition for …
§ 38446 All determinations made by the board under Articles 2 or 3 of this …
§ 38447 Any notice required by this article shall be served personally or by …

Terms Used In California Codes > Revenue and Taxation Code > Division 2 > Part 18.5 > Chapter 5 > Article 5 - Redeterminations

  • board: means the California Department of Tax and Fee Administration. See California Revenue and Taxation Code 20
  • Person: includes any person, firm, partnership, general partner of a partnership, limited liability company, registered limited liability partnership, foreign limited liability partnership, association, corporation, company, syndicate, estate, trust, business trust, or organization of any kind. See California Revenue and Taxation Code 19