Revenue and Taxation Code section 60350

Any person against whom a determination is made by the board under Article 2 (commencing with Section 60301) and Article 3 (commencing with Section 60310) may petition for a redetermination within 30 days after the date the notice thereof is given to him or her. 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 60350, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=60350.­ (updated Sep. 28, 1994; accessed Dec. 29, 2025).

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Verified:
Dec. 29, 2025

§ 60350's source at ca​.gov