Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2015
Energy Resources Surcharge Law
CHAPTER 4. DETERMINATION OF SURCHARGE
Article 5. Redeterminations
40091. Petition for redetermination. Any person against whom a determination is made under Article 3 (commencing with Section 40071) or 4 (commencing with Section 40081) of this chapter may petition for a redetermination within 30 days after service upon the person 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.