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Code · California · Revenue and Taxation Code

§ 38441

59 words·~1 min read·/ca/revenue-and-taxation-code/38441

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Any person against whom a determination is made under Articles 2 or 3 of this chapter 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 detemination becomes final at the expiration of the period.
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