{"code":"RTC","codeName":"Revenue and Taxation Code","section":"30261","citation":"Rev. & Tax. Code, § 30261","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 2. OTHER TAXES [6001. - 61050.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2"},{"name":"PART 13. CIGARETTE TAX [30001. - 30483.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-13"},{"name":"CHAPTER 4. Determinations [30181. - 30285.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-13/chapter-4"},{"name":"ARTICLE 5. Redeterminations [30261. - 30266.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-13/chapter-4/article-5"}],"history":"Amended by Stats. 1982, Ch. 454, Sec. 169.","effective":null,"html":"<p>Any person against whom a determination is made under Article 2 (commencing with Section <a href=\"/rtc/30201\">30201</a>) or 3 (commencing with Section <a href=\"/rtc/30221\">30221</a>) 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.</p>","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.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/redeterminations-30261","source":"California Legislative Information bulk export (pubinfo)"}