Cal. Code Regs., tit. 18, § 35009 — 35009. Amendments to a Petition for Redetermination

Reference: Sections 6561.5, 7710.5, 8851.5, 30261.5, 38442, 40092, 41033, 41086, 43302, 45302, 46352, 50115, 55082 and 60351, Revenue and Taxation Code.
A petition for redetermination may be amended to state additional grounds or reasons why the notice of determination should be reconsidered at any time prior to the date on which CDTFA issues its order or decision upon the petition for redetermination.
History-New regulation filed March 19, 2018, as an emergency; effective and operative March 19, 2018. Regulation refiled September 17, 2018, as an emergency; effective and operative September 17, 2018. Regulation refiled December 17, 2018, as an emergency; effective and operative December 17, 2018. Certificate of Compliance transmitted to OAL on February 20, 2019 and filed March 19, 2019. (The regulation incorporates provisions from regulation 5212.5 in division 2.1.)
Note.-Authority cited: Sections 15570.40 and 15606, Government Code; Section 25215.74, Health and Safety Code; Sections 7051, 8251, 9251, 30451, 34013, 38701, 40171, 41128, 42020, 42103, 43501, 45851, 46601, 50152, 55301 and 60601, Revenue and Taxation Code.