{"code":"RTC","codeName":"Revenue and Taxation Code","section":"45305","citation":"Rev. & Tax. Code, § 45305","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>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-45305","source":"California Legislative Information bulk export (pubinfo)"}