Section 40091.
Cal. Revenue and Taxation Code - RTC § 40091.
in effectAny 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.
References
referencesCal. Revenue and Taxation Code - RTC § 40071.
referencesCal. Revenue and Taxation Code - RTC § 40081.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026