California Revenue and Taxation Code

§ 40091

RTC § 40091Div. 2 · Part 19 · Ch. 4 · Art. 5

Statute text

Any person against whom a determination is made under Article 3 (commencing with Section 40071) or 4 (commencing with Section 40081) of this chapter 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 determination becomes final at the expiration of the period.

Legislative history

Added by Stats. 1974, Ch. 991.