{"code":"RTC","codeName":"Revenue and Taxation Code","section":"32301","citation":"Rev. & Tax. Code, § 32301","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 14. ALCOHOLIC BEVERAGE TAX [32001. - 32557.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-14"},{"name":"CHAPTER 6. Determinations [32251. - 32313.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-14/chapter-6"},{"name":"ARTICLE 4. Redeterminations [32301. - 32306.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-14/chapter-6/article-4"}],"history":"Amended by Stats. 1982, Ch. 454, Sec. 174.","effective":null,"html":"<p>Any person from whom an amount is determined to be due under Article 2 (commencing with Section <a href=\"/rtc/32271\">32271</a>) or 3 (commencing with Section <a href=\"/rtc/32291\">32291</a>) 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.</p>","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.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/redeterminations-32301","source":"California Legislative Information bulk export (pubinfo)"}