California Revenue and Taxation Code

§ 46351

RTC § 46351 Effective Aug 1, 1991Div. 2 · Part 24 · Ch. 3 · Art. 5

Statute text

Any person from whom an amount is determined to be due under Article 2 (commencing with Section 46201) or Article 3 (commencing with Section 46251), 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. 1991, Ch. 300, Sec. 6. Effective August 1, 1991.