{"code":"RTC","codeName":"Revenue and Taxation Code","section":"6561","citation":"Rev. & Tax. Code, § 6561","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 1. SALES AND USE TAXES [6001. - 7176.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-1"},{"name":"CHAPTER 5. Determinations [6451. - 6597.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-1/chapter-5"},{"name":"ARTICLE 5. Redeterminations [6561. - 6566.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-1/chapter-5/article-5"}],"history":"Amended by Stats. 1982, Ch. 454, Sec. 149.","effective":null,"html":"<p>Any person against whom a determination is made under Article 2 (commencing with Section <a href=\"/rtc/6481\">6481</a>) or 3 (commencing with Section <a href=\"/rtc/6511\">6511</a>) or any person directly interested may petition for a redetermination within 30 days after service upon the person of notice thereof. If a petition for redetermination is not filed within the 30-day period, the determination becomes final at the expiration of that period.</p>","text":"Any person against whom a determination is made under Article 2 (commencing with Section 6481) or 3 (commencing with Section 6511) or any person directly interested may petition for a redetermination within 30 days after service upon the person of notice thereof. If a petition for redetermination is not filed within the 30-day period, the determination becomes final at the expiration of that period.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/redeterminations-6561","source":"California Legislative Information bulk export (pubinfo)"}