California Statutes
§ 32301. — 32301. (Amended by Stats. 1982, Ch. 454, Sec. 174.)
California § 32301.
JurisdictionCalifornia
Code RTCRevenue and Taxation Code - RTC
Div. 2.DIVISION 2. OTHER TAXES
Part 14.PART 14. ALCOHOLIC BEVERAGE TAX
Ch. 6.CHAPTER 6. Determinations
Art. 4.ARTICLE 4. Redeterminations
This text of California § 32301. (32301. (Amended by Stats. 1982, Ch. 454, Sec. 174.)) 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 § 32301. (2026).
Text
Any person from whom an amount is determined to be due under Article 2 (commencing with Section 32271) or 3 (commencing with Section 32291) 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.
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Legislative History
Amended by Stats. 1982, Ch. 454, Sec. 174.
Nearby Sections
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California § 32301., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/32301..