Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 40091 — Redeterminations

Cal. Rev. & Tax. Code § 40091

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

Any person against whom a determination is made under Article 3 (commencing with Section 40071) or 4 (commencing with Section 40081) of this chapter may petition for a redetermination within 30 days after service upon the person of notice thereof. If a petition for redetermination is not filed…

Citator

Cal. Rev. & Tax. Code § 40091 — Redeterminations is in force in the current edition of the Code, and nothing recorded condemns it.

Any person against whom a determination is made under Article 3 (commencing with Section 40071) or 4 (commencing with Section 40081) of this chapter 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 the period.