{"code":"RTC","codeName":"Revenue and Taxation Code","section":"45302","citation":"Rev. & Tax. Code, § 45302","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>Every petition for redetermination shall be in writing and shall state the specific grounds upon which the petition is founded. The petition may be amended to state additional grounds at any time prior to the date on which the board issues its order or decision on the petition for redetermination.</p>","text":"Every petition for redetermination shall be in writing and shall state the specific grounds upon which the petition is founded. The petition may be amended to state additional grounds at any time prior to the date on which the board issues its order or decision on the petition for redetermination.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/redeterminations-45302","source":"California Legislative Information bulk export (pubinfo)"}