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Rev. & Tax. Code, § 55081 · Article 3. Redeterminations

Rev. & Tax. Code, § 55081

Verbatim from the official edition

Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)

Any person from whom an amount is determined to be due under Article 2 (commencing with Section 55061), 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.

Notes and commentary — not statutory text

History

Added by Stats. 1992, Ch. 407, Sec. 1. Effective January 1, 1993.

Source of truth

Edition
As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
Official file
https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC&sectionNum=55081.
Text hash
sha256 92fbd5074100c85ff1ba3aa3e4f424700eae6f78f5b17a43ffc84c91c23c3977
Composed by
compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section

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