Revenue and Taxation Code section 32301

Any person from whom an amount is determined to be due under Article 2 (commencing with Section 32271) or 3 (commencing with Section 32291) or any person directly interested may petition for a redetermination thereof within 30 days after service upon him or her of notice of the determination. If a petition for redetermination is not filed within the 30-day period, the amount determined to be due becomes final at the expiration thereof.

Source: Section 32301, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=32301.­ (updated Jan. 1, 1982; accessed Jun. 25, 2025).

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Verified:
Jun. 25, 2025

§ 32301's source at ca​.gov