California Statutes
§ 6561. — 6561. (Amended by Stats. 1982, Ch. 454, Sec. 149.)
California·Code RTC Revenue and Taxation Code - RTC·Div. 2. DIVISION 2. OTHER TAXES·Part 1. PART 1. SALES AND USE TAXES·Ch. 5. CHAPTER 5. Determinations·Art. 5. ARTICLE 5. Redeterminations
Any person against whom a determination is made under Article 2 (commencing with Section 6481) or 3 (commencing with Section 6511) or any person directly interested 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 that period.
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California § 6561. (6561. (Amended by Stats. 1982, Ch. 454, Sec. 149.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Related
Jerron West, Inc. v. California State Board of Equalization
129 F.3d 1334 (Ninth Circuit, 1997)
Antablian v. State Board of Equalization of California (In Re Antablian)
140 B.R. 534 (C.D. California, 1992)
Legislative History
Amended by Stats. 1982, Ch. 454, Sec. 149.