California Law (Last Updated: March 4, 2014) |
Revenue and Taxation Code - RTC |
Division 2. OTHER TAXES |
Part 19. ENERGY RESOURCES SURCHARGE LAW |
Chapter 4. Determination of Surcharge |
ARTICLE 5. Redeterminations |
Section 40091.
Latest version.
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Any person against whom a determination is made under Article 3 (commencing with Section 40071) or 4 (commencing with Section 40081) of this chapter may petition for a redetermination within 30 days after service upon the person 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.
(Added by Stats. 1974, Ch. 991.)