{"code":"RTC","codeName":"Revenue and Taxation Code","section":"45301","citation":"Rev. & Tax. Code, § 45301","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 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001. - 45984.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-23"},{"name":"CHAPTER 3. Determinations [45151. - 45353.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-23/chapter-3"},{"name":"ARTICLE 3. Redeterminations [45301. - 45307.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-23/chapter-3/article-3"}],"history":"Added by Stats. 1987, Ch. 1319, Sec. 6.   Effective September 28, 1987.","effective":"1987-09-28","html":"<p>Any person from whom an amount is determined to be due under Article 2 (commencing with Section <a href=\"/rtc/45201\">45201</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 45201), 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-45301","source":"California Legislative Information bulk export (pubinfo)"}