{"code":"RTC","codeName":"Revenue and Taxation Code","section":"43305","citation":"Rev. & Tax. Code, § 43305","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 22. HAZARDOUS SUBSTANCES TAX LAW [43001. - 43651.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-22"},{"name":"CHAPTER 3. Determinations [43152. - 43352.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-22/chapter-3"},{"name":"ARTICLE 4. Redeterminations [43301. - 43307.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-22/chapter-3/article-4"}],"history":"Added by Stats. 1981, Ch. 756, Sec. 3.   Effective September 25, 1981.","effective":"1981-09-25","html":"<p>The order or decision of the board upon a petition for redetermination shall become final 30 days after service upon the petitioner of notice thereof.</p>","text":"The order or decision of the board upon a petition for redetermination shall become final 30 days after service upon the petitioner of notice thereof.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/redeterminations-43305","source":"California Legislative Information bulk export (pubinfo)"}