DIVISION 2. OTHER TAXES 6001-60709›PART 3. USE FUEL TAX 8601-9355›CHAPTER 4. Determinations 8751-8880›ARTICLE 5. Redeterminations 8851-8855

§ 8851

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

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.

(Amended by Stats. 1984, Ch. 193, Sec. 115.)

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California Revenue and Taxation Code

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