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.­ (updated Jan. 1, 1982; accessed Jul. 21, 2025).

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Verified:
Jul. 21, 2025

§ 30261's source at ca​.gov