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DIVISION 2. OTHER TAXES 6001-60709›PART 1. SALES AND USE TAXES 6001-7176›CHAPTER 5. Determinations 6451-6597›ARTICLE 5. Redeterminations 6561-6566

§ 6561

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

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.

(Amended by Stats. 1982, Ch. 454, Sec. 149.)

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California Revenue and Taxation Code

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