Filing a Petition for Redetermination – Sales and Use Taxes

Generally, any person who disagrees with any item included in the notice of determination or notice of deficiency assessment may file a petition for redetermination. The petition for redetermination must generally be filed within 30 days from the date that the notice was mailed.

Every petition for redetermination must:

  • Be in writing. Form BOE-416, Petition for Redetermination is available for your convenience.
  • Identify the amounts you wish to contest (you may contest all or a portion of the amount shown on the notice), if known.
  • State the specific grounds or reasons why you believe the notice should be reconsidered.
  • Be signed by you or your authorized representative.

The petition for redetermination may also:

  • Include your request for an appeals conference, an oral hearing before the Board, or both.
  • Indicate your desire to propose a settlement offer should your petition for redetermination be accepted.

Please submit your petition for redetermination, along with any supporting documentation, to the Petitions Section via one of the following methods:

Email: sutdpet@boe.ca.gov

Fax: 916-324-0678

Mail: State Board of Equalization
Petitions Section (MIC:38)
P.O. Box 942879
Sacramento, California 94279-0038