California Revenue and Taxation Code Section 41085

CA Rev & Tax Code § 41085 (2017)  

Any person against whom a determination is made under Article 3 or 4 of this chapter 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 determination becomes final at the expiration of the period.

(Added by Stats. 1976, Ch. 443.)

Last modified: October 25, 2018