Earlier editions: 2020-112018-112026-09
DIVISION 2. OTHER TAXES 6001-61050›PART 3. USE FUEL TAX 8601-9355›CHAPTER 4. Determinations 8751-8880›ARTICLE 5. Redeterminations 8851-8855
§ 8851
California Revenue and Taxation Code · 2026-10 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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