California Revenue and Taxation Code

§ 60351

RTC § 60351 Effective Sep 28, 1994Div. 2 · Part 31 · Ch. 6 · Art. 5

Statute text

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.

Legislative history

Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.