Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 32301 — Redeterminations

Cal. Rev. & Tax. Code § 32301

Type
Statute
Source
California Revenue and Taxation Code
Jurisdiction
California
Current through
Nov 2, 2026 (California Legislative Counsel)

Any person from whom an amount is determined to be due under Article 2 (commencing with Section 32271) or 3 (commencing with Section 32291) 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…

Citator

Cal. Rev. & Tax. Code § 32301 — Redeterminations is in force in the current edition of the Code, and nothing recorded condemns it.

Any person from whom an amount is determined to be due under Article 2 (commencing with Section 32271) or 3 (commencing with Section 32291) 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.