California Revenue and Taxation Code

§ 55081

RTC § 55081 Effective Jan 1, 1993Div. 2 · Part 30 · Ch. 3 · Art. 3

Statute text

Any person from whom an amount is determined to be due under Article 2 (commencing with Section 55061), 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. 1992, Ch. 407, Sec. 1. Effective January 1, 1993.