§ 5358.9. Review of Deficiency Determination.

(a) An Assessed Business receiving a Deficiency Determination may file a Petition for Review requesting a review of the determination of deficiency.

(b) The petition shall be submitted in writing complying with all the following requirements:

(1) It shall state the specific grounds upon which it is based;

(2) It shall be supported by records applicable and declarations or affidavits under the penalty of perjury;

(3) It shall be filed with the Office no later than 30 calendar days after the service of the Notice of Proposed Deficiency Determination.

(4) Filing with the Office is accomplished on the date of actual receipt by the Office through mail or by personal service.

(c) In reconsidering the Determination of Deficiency, the Office may grant an administrative hearing to provide the Assessed Business an opportunity to personally appear and present its request for Review.

(d) The Petition after review or administrative hearing will be granted or denied by the Office in writing no later than 30 calendar days of the date of the Petition, by issuing an Order of Review as follows:

(1) A Notice of Order of Review shall be issued in writing and mailed to the Assessed Business at the current address for the Business Location on file with the Office.

(2) The Notice will advise about the assessment owed and a Revised Assessment Bill shall be issued.

(3) An assessment correction correcting an error caused by the failure of the Assessed Business to provide the required information in a timely manner as required in section 5358.6(b) shall include the actual amount for recouping the cost incurred in making the correction.

(e) The Order of Review becomes final and effective 30 calendar days after completion of service of the notice an order on the petitioner Business.

HISTORY

1. New section filed 2-8-2012; operative 3-9-2012 (Register 2012, No. 6).

Note

Note: Authority cited: Sections 11152 and 13995.69, Government Code. Reference: Sections 13995.65 and 13995.82, Government Code.