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Cal. Revenue and Taxation Code § 38441

Cal. Revenue and Taxation Code § 38441

California · California Revenue and Taxation Code · Status: effective

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Cal. Revenue and Taxation Code § 38441, California, version 1 as recorded 2026-07-25, yourstate.us, https://yourstate.us/provision/923014
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Any person against whom a determination is made under Articles 2 or 3 of this chapter or any person directly interested 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 detemination becomes final at the expiration of the period.