Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Oil Spill Response, Prevention, and Administration Fees Law
Revenue and Taxation Code
Chapter 3. Determinations
Article 5. Redeterminations
46351. Petition for redetermination. Any person from whom an amount is determined to be due under Article 2 (commencing with Section 46201) or Article 3 (commencing with Section 46251), 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.