Revenue and Taxation Code section 45302

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 on the petition for redetermination.

Source: Section 45302, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=45302. (updated Sep. 28, 1987; accessed Oct. 13, 2025).

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Verified:
Oct. 13, 2025

§ 45302's source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_45302

Original Source: Section 45302, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=45302. (last accessed May 12, 2025).