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Business Taxes Law Guide—Revision 2024

Use Fuel Tax Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 3. Use Fuel Tax

Chapter 4. Determinations.

Article 5. Redeterminations

Section 8853


8853. Decision; final date. The order or decision of the department upon a petition for redetermination becomes final 30 days after serving of notice thereof.

History—Stats. 1957, p. 3771, in effect September 11, 1957, substituted "30" for "15" days. Stats. 2024, Ch. 499 (SB 1528), in effect January 1, 2025, substituted "department" for "board" after "decision of the" and "serving" for "mailing" after "30 days after".