{"code":"RTC","codeName":"Revenue and Taxation Code","section":"55085","citation":"Rev. & Tax. Code, § 55085","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>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-55085","source":"California Legislative Information bulk export (pubinfo)"}