Section 8851.
Cal. Revenue and Taxation Code - RTC § 8851.
in effectAny user against whom a determination is made under Article 2 (commencing with Section 8776) or 3 (commencing with Section 8801) may petition for a redetermination within 30 days after service upon the user 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 § 8776.
referencesCal. Revenue and Taxation Code - RTC § 8801.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026