California Revenue and Taxation Code 41087 – If a petition for redetermination is filed within the 30-day period, …
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If a petition for redetermination is filed within the 30-day period, the department shall reconsider the determination and, if the person has so requested in the person’s petition, shall grant the person an oral hearing and shall give the person 10 days’ written notice of the time and place of the hearing. The department may continue the hearing from time to time as may be necessary.
(Amended by Stats. 2021, Ch. 432, Sec. 89. (SB 824) Effective January 1, 2022.)
Terms Used In California Revenue and Taxation Code 41087
- 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