Revenue and Taxation Code section 30261

Any person against whom a determination is made under Article 2 (commencing with Section 30201) or 3 (commencing with Section 30221) 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 the period.

Source: Section 30261, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=30261. (accessed May 12, 2025).

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Last Updated

May 12, 2025

§ 30261’s source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_30261

Original Source: Section 30261, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=30261. (last accessed May 12, 2025).