Cal. Rev. & Tax. Code § 50114
Current through the 2023 Legislative Session.
Any person from whom an amount is determined to be due under Article 2 (commencing with Section 50113), or any person directly interested, may petition for a redetermination thereof within 30 days after service of a notice of determination on that person. If a petition for redetermination is not filed within the 30-day period, the amount determined to be due becomes final at the expiration of that time period.
Ca. Rev. and Tax. Code § 50114