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Code · California · Revenue and Taxation Code

§ 45301

67 words·~1 min read·/ca/revenue-and-taxation-code/45301

A 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 45201), 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.
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