{"code":"RTC","codeName":"Revenue and Taxation Code","section":"41085","citation":"Rev. & Tax. Code, § 41085","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 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001. - 41176.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-20"},{"name":"CHAPTER 4. Determination of Surcharge [41050. - 41099.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-20/chapter-4"},{"name":"ARTICLE 5. Redeterminations [41085. - 41091.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-20/chapter-4/article-5"}],"history":"Added by Stats. 1976, Ch. 443.","effective":null,"html":"<p>Any person against whom a determination is made under Article 3 or 4 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 or 4 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-41085","source":"California Legislative Information bulk export (pubinfo)"}