{"code":"RTC","codeName":"Revenue and Taxation Code","section":"55081","citation":"Rev. & Tax. Code, § 55081","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 30. FEE COLLECTION PROCEDURES LAW [55001. - 55381.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-30"},{"name":"CHAPTER 3. Determinations [55040. - 55103.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-30/chapter-3"},{"name":"ARTICLE 3. Redeterminations [55081. - 55087.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-30/chapter-3/article-3"}],"history":"Added by Stats. 1992, Ch. 407, Sec. 1.   Effective January 1, 1993.","effective":"1993-01-01","html":"<p>Any person from whom an amount is determined to be due under Article 2 (commencing with Section <a href=\"/rtc/55061\">55061</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 55061), 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-55081","source":"California Legislative Information bulk export (pubinfo)"}