Section 46351.
Cal. Revenue and Taxation Code - RTC § 46351.
in effectAny person from whom an amount is determined to be due under Article 2 (commencing with Section 46201) or Article 3 (commencing with Section 46251), or any person directly interested, may petition for a redetermination thereof within 30 days after service upon him or her of notice of the determination. If a petition for redetermination is not filed within the 30-day period, the amount determined to be due becomes final at the expiration thereof.
References
referencesCal. Revenue and Taxation Code - RTC § 46201.
referencesCal. Revenue and Taxation Code - RTC § 46251.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026