Revenue and Taxation Code section 45301

Any person from whom an amount is determined to be due under Article 2 (commencing with Section 45201), 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 45301, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=45301.­ (updated Sep. 28, 1987; accessed Jul. 21, 2025).

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Verified:
Jul. 21, 2025

§ 45301's source at ca​.gov