Revenue and Taxation Code § 60354
ARTICLE 5. Redeterminations
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.
ARTICLE 5. Redeterminations
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.