Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 45301 — Redeterminations

Cal. Rev. & Tax. Code § 45301

Type
Statute
Source
California Revenue and Taxation Code
Jurisdiction
California
Date
1987-09-28
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 45201), 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…

Citator

Cal. Rev. & Tax. Code § 45301 — 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 45201), 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.