Laws, Regulations & Annotations


Business Taxes Law Guide – Revision 2019

Cigarette and Tobacco Products Tax Law


Article 5. Redeterminations

Section 30261

30261. Petition for redetermination. Any person against whom a determination is made under Article 2 (commencing with Section 30201) or 3 (commencing with Section 30221) 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 determination becomes final at the expiration of the period.

History.—Stats. 1982, Ch. 454, in effect January 1, 1983, substituted "Article 2 (commencing with Section 30201) or 3 (commencing with Section 30221)" for "Article 2 or 3 of this chapter" after "under" in the first sentence.