CA Rev & Tax Code Section 38441


Any person against whom a determination is made under Articles 2 or 3 of this chapter 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 detemination becomes final at the expiration of the period.
Last Updated

Aug. 19, 2023

§ 38441’s source at ca​.gov