{"code":"RTC","codeName":"Revenue and Taxation Code","section":"60350","citation":"Rev. & Tax. Code, § 60350","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 31. DIESEL FUEL TAX LAW [60001. - 60709.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-31"},{"name":"CHAPTER 6. Determinations and Payments [60201. - 60366.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-31/chapter-6"},{"name":"ARTICLE 5. Redeterminations [60350. - 60356.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-31/chapter-6/article-5"}],"history":"Added by Stats. 1994, Ch. 912, Sec. 17.   Effective September 28, 1994.   Operative July 1, 1995, by Sec. 26 of Ch. 912.","effective":"1994-09-28","html":"<p>Any person against whom a determination is made by the board under Article 2 (commencing with Section <a href=\"/rtc/60301\">60301</a>) and Article 3 (commencing with Section <a href=\"/rtc/60310\">60310</a>) may petition for a redetermination within 30 days after the date the notice thereof is given to him or her. If a petition for redetermination is not filed within the 30-day period, the determination becomes final at the expiration of the period.</p>","text":"Any person against whom a determination is made by the board under Article 2 (commencing with Section 60301) and Article 3 (commencing with Section 60310) may petition for a redetermination within 30 days after the date the notice thereof is given to him or her. If a petition for redetermination is not filed within the 30-day period, the determination becomes final at the expiration of the period.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/redeterminations-60350","source":"California Legislative Information bulk export (pubinfo)"}