Section 32301.
Cal. Revenue and Taxation Code - RTC § 32301.
in effectAny person from whom an amount is determined to be due under Article 2 (commencing with Section 32271) or 3 (commencing with Section 32291) 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.
References
referencesCal. Revenue and Taxation Code - RTC § 32271.
referencesCal. Revenue and Taxation Code - RTC § 32291.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026