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BTLG Table of Contents > Cigarette and Tobacco Products Tax Law > Chapter 4 > Section 30261

Cigarette and Tobacco Products Tax Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 13. Cigarette Tax
Chapter 4. Determinations

Article 5. Redeterminations

Section 30261

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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.