California Revenue and Taxation Code Section 38441

CA Rev & Tax Code § 38441 (2017)  

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.

(Added by Stats. 1976, Ch. 176.)

Last modified: October 25, 2018