Revenue and Taxation Code section 55081

Any person from whom an amount is determined to be due under Article 2 (commencing with Section 55061), 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 55081, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=55081.­ (updated Jan. 1, 1993; accessed Jun. 25, 2025).

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Verified:
Jun. 25, 2025

§ 55081's source at ca​.gov