{"code":"RTC","codeName":"Revenue and Taxation Code","section":"32306","citation":"Rev. & Tax. Code, § 32306","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. 2024, Ch. 499, Sec. 50.   (SB 1528)   Effective January 1, 2025.","effective":"2025-01-01","html":"<p>Any notice required by this section shall be served in the same manner as prescribed for service of notice by Section <a href=\"/rtc/32271\">32271</a>.</p>","text":"Any notice required by this section shall be served in the same manner as prescribed for service of notice by Section 32271.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/redeterminations-32306","source":"California Legislative Information bulk export (pubinfo)"}