Section 60350.
Cal. Revenue and Taxation Code - RTC § 60350.
in effectAny person against whom a determination is made by the board under Article 2 (commencing with Section 60301) and Article 3 (commencing with Section 60310) may petition for a redetermination within 30 days after the date the notice thereof is given to him or her. If a petition for redetermination is not filed within the 30-day period, the determination becomes final at the expiration of the period.
References
referencesCal. Revenue and Taxation Code - RTC § 60301.
referencesCal. Revenue and Taxation Code - RTC § 60310.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026