Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2011
Fee Collection Procedures Law
Chapter 3. Determinations
Article 3. Redeterminations
55081. Petition for redetermination. 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.