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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".