California Revenue and Taxation Code

§ 45301

RTC § 45301 Effective Sep 28, 1987Div. 2 · Part 23 · Ch. 3 · Art. 3

Statute text

Any person from whom an amount is determined to be due under Article 2 (commencing with Section 45201), or any person directly interested, may petition for a redetermination thereof within 30 days after service upon him or her of notice of the determination. If a petition for redetermination is not filed within the 30-day period, the amount determined to be due becomes final at the expiration thereof.

Legislative history

Added by Stats. 1987, Ch. 1319, Sec. 6. Effective September 28, 1987.