§ 41085
54 words·~1 min read·
/ca/revenue-and-taxation-code/41085A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Any person against whom a determination is made under Article 3 or 4 of this chapter 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 the period.