Any person against whom a determination is made under Article 2 (commencing with Section 6481) or 3 (commencing with Section 6511) or any person directly interested 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 that period.
Cal. Rev. & Tax. Code § 6561
Redeterminations
Applied in 1 court decision — leading case Antablian v. State Board of Equalization of California (In Re Antablian) (1992)
Most recently applied in Antablian v. State Board of Equalization of California (In Re Antablian) (May 1992)
Amended by Stats. 1982, Ch. 454, Sec. 149.
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.