Home/California/Statutes/Code RTC: Revenue and Taxation Code - RTC/Div. 2.: DIVISION 2. OTHER TAXES/Part 19.: PART 19. ENERGY RESOURCES SURCHARGE LAW/Ch. 4.: CHAPTER 4. Determination of Surcharge/Art. 5.: ARTICLE 5. Redeterminations/§ 40091.
California Statutes

§ 40091. — 40091. (Added by Stats. 1974, Ch. 991.)

California § 40091.
JurisdictionCalifornia
Code RTCRevenue and Taxation Code - RTC
Div. 2.DIVISION 2. OTHER TAXES
Part 19.PART 19. ENERGY RESOURCES SURCHARGE LAW
Ch. 4.CHAPTER 4. Determination of Surcharge
Art. 5.ARTICLE 5. Redeterminations

This text of California § 40091. (40091. (Added by Stats. 1974, Ch. 991.)) 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 § 40091. (2026).

Text

Any person against whom a determination is made under Article 3 (commencing with Section 40071) or 4 (commencing with Section 40081) of this chapter 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.

Free access — add to your briefcase to read the full text and ask questions with AI

Legislative History

Added by Stats. 1974, Ch. 991.
View on official source ↗

Cite This Page — Counsel Stack

Bluebook (online)
California § 40091., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/40091..