{"code":"RTC","codeName":"Revenue and Taxation Code","section":"60354","citation":"Rev. & Tax. Code, § 60354","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>The order or decision of the board upon a petition for redetermination becomes final 30 days after the giving of notice thereof to the person as prescribed by Section <a href=\"/rtc/60173\">60173</a>.</p>","text":"The order or decision of the board upon a petition for redetermination becomes final 30 days after the giving of notice thereof to the person as prescribed by Section 60173.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/redeterminations-60354","source":"California Legislative Information bulk export (pubinfo)"}