Revenue and Taxation Code section 50114

Any person from whom an amount is determined to be due under Article 2 (commencing with Section 50113), or any person directly interested, may petition for a redetermination thereof within 30 days after service of a notice of determination on that person. If a petition for redetermination is not filed within the 30-day period, the amount determined to be due becomes final at the expiration of that time period.

Source: Section 50114, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=50114.­ (updated Sep. 27, 1990; accessed Jun. 30, 2025).

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Verified:
Jun. 30, 2025

§ 50114's source at ca​.gov