{"code":"RTC","codeName":"Revenue and Taxation Code","section":"8853","citation":"Rev. & Tax. Code, § 8853","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. 2024, Ch. 499, Sec. 28.   (SB 1528)   Effective January 1, 2025.","effective":"2025-01-01","html":"<p>The order or decision of the department upon a petition for redetermination becomes final 30 days after serving of notice thereof.</p>","text":"The order or decision of the department upon a petition for redetermination becomes final 30 days after serving of notice thereof.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/redeterminations-8853","source":"California Legislative Information bulk export (pubinfo)"}