{"code":"RTC","codeName":"Revenue and Taxation Code","section":"46351","citation":"Rev. & Tax. Code, § 46351","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 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001. - 46751.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-24"},{"name":"CHAPTER 3. Determinations [46151. - 46357.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-24/chapter-3"},{"name":"ARTICLE 5. Redeterminations [46351. - 46357.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-24/chapter-3/article-5"}],"history":"Added by Stats. 1991, Ch. 300, Sec. 6.   Effective August 1, 1991.","effective":"1991-08-01","html":"<p>Any person from whom an amount is determined to be due under Article 2 (commencing with Section <a href=\"/rtc/46201\">46201</a>) or Article 3 (commencing with Section <a href=\"/rtc/46251\">46251</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 46201) or Article 3 (commencing with Section 46251), 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-46351","source":"California Legislative Information bulk export (pubinfo)"}