California Revenue and Taxation Code

§ 50114

RTC § 50114 Effective Sep 27, 1990Div. 2 · Part 26 · Ch. 3 · Art. 3

Statute text

Any person from whom an amount is determined to be due under Article 2 (commencing with Section 50113), or any person directly interested, may petition for a redetermination thereof within 30 days after service of a notice of determination on that person. If a petition for redetermination is not filed within the 30-day period, the amount determined to be due becomes final at the expiration of that time period.

Legislative history

Amended by Stats. 1990, Ch. 1366, Sec. 54. Effective September 27, 1990.