§ 32301
73 words·~1 min read·
/ca/revenue-and-taxation-code/32301A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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.