Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Underground Storage Tank Maintenance Fee Law

Revenue and Taxation Code

Chapter 3. Determinations

Article 3. Redeterminations

Section 50114

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".