California Revenue and Taxation Code

§ 8851

RTC § 8851Div. 2 · Part 3 · Ch. 4 · Art. 5

Statute text

Any user against whom a determination is made under Article 2 (commencing with Section 8776) or 3 (commencing with Section 8801) may petition for a redetermination within 30 days after service upon the user 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

Amended by Stats. 1984, Ch. 193, Sec. 115.