Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2014
Underground Storage Tank Maintenance Fee Law
Revenue and Taxation Code
Chapter 3. Determinations
Article 3. Redeterminations
50114. Petition for redetermination. Any person from whom an amount is determined to be due under Article 2 (commencing with Section 50113), or any person directly interested, may petition for a redetermination thereof within 30 days after service of a notice of determination on that person. If a petition for redetermination is not filed within the 30-day period, the amount determined to be due becomes final at the expiration of that time period.
History.—Stats. 1990, Ch. 1366, in effect September 27, 1990, substituted "within 30 days after service of a notice of determination on that person" and "within the 30-day period" for "on or before the date specified in Section 50110" and "time period" for "date".