Skip to code content (skip section selection)
(a) Any person against whom a determination is made under the Business and Tax Regulations Code may petition the Tax Collector for a redetermination within 30 days after service of the notice thereof, except for a petition for redetermination of a jeopardy determination, which the person may file within 15 days after service of the notice as provided in Section 6.12-5. If a petition for redetermination is not filed within the applicable period, the determination becomes final at the expiration of the period. The final determination may be enforced or collected by any method authorized by law, including but not limited to lien, levy, and judicial enforcement, including provisional remedies and injunctive relief.
(b) (1) Every petition for redetermination shall be verified by the person against whom the Tax Collector made the determination, stating under penalty of perjury the specific grounds upon which the petition is founded, with specificity sufficient to enable the Tax Collector to understand and evaluate the petition, and verifying the information and authenticating the records upon which the petitioner relies in support of the petition. Any ground for redetermination that is not specified in the petition for redetermination shall be deemed waived by the petitioner in any later judicial proceeding.
(2) If the Tax Collector determines that the petition fails to state specific grounds for redetermination, lacks sufficient specificity to understand and evaluate the petition, or is not accompanied by information and records in support of the petition the Tax Collector reasonably deems necessary to evaluate and decide the petition, the Tax Collector in his or her discretion may either deny the petition as incomplete or may require the petitioner in writing to supplement the petition with additional information or records the Tax Collector deems reasonably necessary to decide the petition. The petitioner shall submit such information and records in support of the petition to the Tax Collector within 30 days of service of the Tax Collector's written request, which shall be served in the manner prescribed in Section 6.11-2. If mailed, service of the notice is complete at the time of deposit with the United States Postal Service. Failure of the petitioner to provide all of the information and records set forth in the written request within the 30-day period shall be sufficient ground for the Tax Collector to deny the petition, and the petitioner shall be subject to the penalties and sanctions provided in Section 6.17-3 or Section 6.17-3.1, as applicable.
(Added by Ord. 18-98, App. 1/16/98; amended by Ord. 26-04, File No. 031990, App. 2/19/2004; Ord. 291-10, File No. 101099, App. 11/18/2010; Ord. 207-20, File No. 200759, App. 10/9/2020, Eff. 11/9/2020)