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DIVISION 2. OTHER TAXES 6001-60709›PART 30. FEE COLLECTION PROCEDURES LAW 55001-55381›CHAPTER 3. Determinations 55040-55103›ARTICLE 3. Redeterminations 55081-55087

§ 55081

California Revenue and Taxation Code · 2018-11 edition · updated 2026-10-04 · California

Any person from whom an amount is determined to be due under Article 2 (commencing with Section 55061), 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.

(Added by Stats. 1992, Ch. 407, Sec. 1. Effective January 1, 1993.)

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