Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Use Fuel Tax Law


Article 5. Redeterminations

Section 8851

8851. Petition for redetermination. Any 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.

History.—Stats. 1957, p. 3771, in effect September 11, 1957, substituted "30" for "15" days. Stats. 1984, Ch. 193, added "(commencing with Section 8776)" after "Article 2," added "(commencing with Section 8801)" after "or 3," deleted "of this chapter" before "may petition."