California Revenue and Taxation Code

§ 6561

RTC § 6561Div. 2 · Part 1 · Ch. 5 · Art. 5

Statute text

Any person against whom a determination is made under Article 2 (commencing with Section 6481) or 3 (commencing with Section 6511) or any person directly interested 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 that period.

Legislative history

Amended by Stats. 1982, Ch. 454, Sec. 149.