Section 32302 Of Article 4. Redeterminations From California Revenue And Taxation Code >> Division 2. >> Part 14. >> Chapter 6. >> Article 4.

. If a petition for redetermination is filed within the 30-day period, the board shall reconsider the amount determined to be due, and if the person 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.