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Business Taxes Law Guide – Revision 2022
 

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


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.