{"code":"RTC","codeName":"Revenue and Taxation Code","section":"50114","citation":"Rev. & Tax. Code, § 50114","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 26. UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW [50101. - 50162.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-26"},{"name":"CHAPTER 3. Determinations [50109. - 50120.3.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-26/chapter-3"},{"name":"ARTICLE 3. Redeterminations [50114. - 50120.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-26/chapter-3/article-3"}],"history":"Amended by Stats. 1990, Ch. 1366, Sec. 54.   Effective September 27, 1990.","effective":"1990-09-27","html":"<p>Any person from whom an amount is determined to be due under Article 2 (commencing with Section <a href=\"/rtc/50113\">50113</a>), or any person directly interested, may petition for a redetermination thereof within 30 days after service of a notice of determination on that person. If a petition for redetermination is not filed within the 30-day period, the amount determined to be due becomes final at the expiration of that time period.</p>","text":"Any person from whom an amount is determined to be due under Article 2 (commencing with Section 50113), or any person directly interested, may petition for a redetermination thereof within 30 days after service of a notice of determination on that person. If a petition for redetermination is not filed within the 30-day period, the amount determined to be due becomes final at the expiration of that time period.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/redeterminations-50114","source":"California Legislative Information bulk export (pubinfo)"}