California Revenue and Taxation Code

§ 38441

RTC § 38441Div. 2 · Part 18.5 · Ch. 5 · Art. 5

Statute text

Any person against whom a determination is made under Articles 2 or 3 of this chapter or any person directly interested may petition for a redetermination within 30 days after service upon the person of notice thereof. If a petition for redetermination is not filed within the 30-day period, the detemination becomes final at the expiration of the period.

Legislative history

Added by Stats. 1976, Ch. 176.