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Business Taxes Law Guide—Revision 2024

Timber Yield Tax Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 18.5. Timber Yield Tax

Chapter 5. Determinations

Article 5. Redeterminations

Section 38445


38445. Finality date of order or decision. The order or decision of the board upon a petition for redetermination becomes final 30 days after service upon the petitioner of notice thereof.