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Business Taxes Law Guide—Revision 2024
Integrated Waste Management Fee Law
Revenue and Taxation Code
Revenue and Taxation Code
Division 2. Other Taxes
Part 23. Integrated Waste Management Fee Law
Chapter 3. Determinations
Article 3. Redeterminations
Section 45301
45301. Petition for redetermination. Any person from whom an amount is determined to be due under Article 2 (commencing with Section 45201), or any person directly interested, may petition for a redetermination thereof within 30 days after service upon him or her of notice of the determination. If a petition for redetermination is not filed within the 30-day period, the amount determined to be due becomes final at the expiration thereof.