Revenue and Taxation Code § 50118
ARTICLE 3. Redeterminations
The order or decision of the board upon a petition for redetermination shall become final 30 days after service upon the petitioner of the notice of the order or decision.
ARTICLE 3. Redeterminations
The order or decision of the board upon a petition for redetermination shall become final 30 days after service upon the petitioner of the notice of the order or decision.