Administrative Hearings

If you have already contested a citation and the citation was found to be valid (held liable), you may request an administrative hearing to appeal that decision. To request an administrative hearing, mail the following information to the address below:

• Your written reasons for requesting a hearing and any supporting evidence.
• Include the full amount of the penalty as a deposit. If you are unable to pay the penalty deposit, you may be granted an exemption. To qualify for the exemption, you must submit a written request for an exemption with your hearing request. 

Mail your request for an Administrative Hearing to:

Your request must be received by the deadline shown on your notice, or the penalty will increase and you will not have another opportunity to be heard.

Tell us in your letter if you wish to have your hearing by mail or in-person. If in-person, you will be advised of your hearing date, time and location.

For more information call Revenue Services at (916) 808-8500. (view Revenue Division phone hours)