Section 6561.

Cal. Revenue and Taxation Code - RTC § 6561.
in effect
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Any person against whom a determination is made under Article 2 (commencing with Section 6481) or 3 (commencing with Section 6511) 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 determination becomes final at the expiration of that period.

References

referencesCal. Revenue and Taxation Code - RTC § 6481.
referencesCal. Revenue and Taxation Code - RTC § 6511.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

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