California Statutes
§ 30261. — 30261. (Amended by Stats. 1982, Ch. 454, Sec. 169.)
California § 30261.
JurisdictionCalifornia
Code RTCRevenue and Taxation Code - RTC
Div. 2.DIVISION 2. OTHER TAXES
Part 13.PART 13. CIGARETTE TAX
Ch. 4.CHAPTER 4. Determinations
Art. 5.ARTICLE 5. Redeterminations
This text of California § 30261. (30261. (Amended by Stats. 1982, Ch. 454, Sec. 169.)) is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Cal. Revenue and Taxation Code - RTC Code § 30261. (2026).
Text
Any person against whom a determination is made under Article 2 (commencing with Section 30201) or 3 (commencing with Section 30221) may petition for a redetermination within 30 days after service upon the person of notice thereof. If a petition for redetermination is not filed within the 30-day period, the determination becomes final at the expiration of the period.
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Legislative History
Amended by Stats. 1982, Ch. 454, Sec. 169.
Nearby Sections
2
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California § 30261., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/30261..