California Revenue & Taxation Code
Cal. Rev. & Tax. Code § 41085
Official textleginfo.legislature.ca.gov
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.
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