Section 38443 Of Article 5. Redeterminations From California Revenue And Taxation Code >> Division 2. >> Part 18.5. >> Chapter 5. >> Article 5.

. If a petition for redetermination is filed within the 30-day period, the board shall reconsider the determination and, if the person has so requested in his petition, shall grant the person 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.