California Revenue and Taxation Code

§ 32301

RTC § 32301Div. 2 · Part 14 · Ch. 6 · Art. 4

Statute text

Any person from whom an amount is determined to be due under Article 2 (commencing with Section 32271) or 3 (commencing with Section 32291) 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

Amended by Stats. 1982, Ch. 454, Sec. 174.