Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2015
Sales And Use Tax Law
CHAPTER 5. DETERMINATIONS
Article 5. Redeterminations
Finality date of decision.—A decision of the Board of Equalization upon a petition for redetermination becomes final thirty days after service of notice of the decision upon the petitioner. Mantz v. California State Board of Equalization (2003) 343 F3d 1207, 1213.