§ 8851
59 words·~1 min read·
/ca/revenue-and-taxation-code/8851·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Any user against whom a determination is made under Article 2 (commencing with Section 8776) or 3 (commencing with Section 8801) may petition for a redetermination within 30 days after service upon the user 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.