California Revenue & Taxation Code
Cal. Rev. & Tax. Code § 8852
Official textleginfo.legislature.ca.gov
If a petition for redetermination is filed within the 30-day period, the board shall reconsider the determination and, if the user has so requested in his petition, shall grant him an oral hearing and shall give him 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.
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