{"code":"RTC","codeName":"Revenue and Taxation Code","section":"8851","citation":"Rev. & Tax. Code, § 8851","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 3. USE FUEL TAX [8601. - 9355.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-3"},{"name":"CHAPTER 4. Determinations [8751. - 8880.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-3/chapter-4"},{"name":"ARTICLE 5. Redeterminations [8851. - 8855.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-3/chapter-4/article-5"}],"history":"Amended by Stats. 1984, Ch. 193, Sec. 115.","effective":null,"html":"<p>Any user against whom a determination is made under Article 2 (commencing with Section <a href=\"/rtc/8776\">8776</a>) or 3 (commencing with Section <a href=\"/rtc/8801\">8801</a>) may petition for a redetermination within 30 days after service upon the user of notice thereof. 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 user against whom a determination is made under Article 2 (commencing with Section 8776) or 3 (commencing with Section 8801) may petition for a redetermination within 30 days after service upon the user of notice thereof. 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-8851","source":"California Legislative Information bulk export (pubinfo)"}