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Business Taxes Law Guide—Revision 2024

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 30263


30263. Finality date. The order or decision of the department upon a petition for redetermination becomes final 30 days after serving of notice thereof.

History—Stats. 2024, Ch. 499 (SB 1528), in effect January 1, 2025, substituted "department" for "board" after "decision of the" and "serving" for "mailing" after "after".