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BTLG Table of Contents > Sales and Use Tax Law > Chapter 5 > Section 6564

Sales And Use Tax Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 1. Sales and Use Taxes
Chapter 5. Determinations

Article 5. Redeterminations

Section 6564

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6564. Finality date of order or decision. The order or decision of the board upon a petition for redetermination becomes final 30 days after service upon the petitioner of notice thereof.

Finality date of decision.—A decision of the Board of Equalization upon a petition for redetermination becomes final thirty days after service of notice of the decision upon the petitioner. Mantz v. California State Board of Equalization (2003) 343 F3d 1207, 1213.