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Code · California · Revenue and Taxation Code

§ 6561

64 words·~1 min read·/ca/revenue-and-taxation-code/6561

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Any person against whom a determination is made under Article 2 (commencing with Section 6481) or 3 (commencing with Section 6511) 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 determination becomes final at the expiration of that period.
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