BlackletterCalifornia law

Revenue and Taxation Code § 60354

ARTICLE 5. Redeterminations

Current as of September 28, 2026Rev. & Tax. Code, § 60354Official source ↗Ask about this

Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.

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.