Cal. Rev. & Tax. Code § 38441
Current through the 2023 Legislative Session.
Any person against whom a determination is made under Articles 2 or 3 of this chapter or any person directly interested 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 detemination becomes final at the expiration of the period.
Ca. Rev. and Tax. Code § 38441