Any person from whom an amount is determined to be due under Article 2 (commencing with Section 55061), 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.
Cal. Rev. & Tax. Code § 55081
Redeterminations
Known as the Fee Collection Procedures Law
The act spans §§ 55001–55381 (118 sections).
Added by Stats. 1992, Ch. 407, Sec. 1
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.