A Notice of Determination from the CDTFA notifies the taxpayer of an amount due to the California Department of Tax and Fee Administration. The notice will contain the amount of tax, penalty, fees, and interest due. If you do not agree with the amounts shown, you can appeal by filing a petition for redetermination, or you can pay the amount due and file a claim for refund.
Once you receive the Notice of Determination indicating the amount you owe, note the issue date. Within 30 days from that date, you must either (1) pay the amount, or (2) file an appeal called a Petition for Redetermination.
If you do not pay the amount or file a Petition for Redetermination within 30 days, the CDTFA will assess a 10% penalty on the unpaid taxes and fees. Moreover, after the 30-day deadline, you cannot file a Petition for Redetermination to contest the billed amount.
Petition for Redetermination
You must wait for the Notice of Determination to be issued before you can file your appeal which is called a Petition for Redetermination. Again, you have 30 days from the date the Notice of Determination was mailed to file your Petition for Redetermination. Failing to file your Petition for Redertimation before the 30-day deadline will result in your liability becoming final, due, and payable.