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Code · California · Revenue and Taxation Code

§ 50114

69 words·~1 min read·/ca/revenue-and-taxation-code/50114

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Any person from whom an amount is determined to be due under Article 2 (commencing with Section 50113), or any person directly interested, may petition for a redetermination thereof within 30 days after service of a notice of determination on that person. If a petition for redetermination is not filed within the 30-day period, the amount determined to be due becomes final at the expiration of that time period.
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