{"code":"RTC","codeName":"Revenue and Taxation Code","section":"40091","citation":"Rev. & Tax. Code, § 40091","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 19. ENERGY RESOURCES SURCHARGE LAW [40001. - 40216.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-19"},{"name":"CHAPTER 4. Determination of Surcharge [40051. - 40105.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-19/chapter-4"},{"name":"ARTICLE 5. Redeterminations [40091. - 40097.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-19/chapter-4/article-5"}],"history":"Added by Stats. 1974, Ch. 991.","effective":null,"html":"<p>Any person against whom a determination is made under Article 3 (commencing with Section <a href=\"/rtc/40071\">40071</a>) or 4 (commencing with Section <a href=\"/rtc/40081\">40081</a>) 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.</p>","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.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/redeterminations-40091","source":"California Legislative Information bulk export (pubinfo)"}