California Law (Last Updated: March 4, 2014) |
Revenue and Taxation Code - RTC |
Division 2. OTHER TAXES |
Part 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES |
Chapter 3. Determinations |
ARTICLE 5. Redeterminations |
Section 46351.
Latest version.
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Any person from whom an amount is determined to be due under Article 2 (commencing with Section 46201) or Article 3 (commencing with Section 46251), or any person directly interested, may petition for a redetermination thereof within 30 days after service upon him or her of notice of the determination. If a petition for redetermination is not filed within the 30-day period, the amount determined to be due becomes final at the expiration thereof.
(Added by Stats. 1991, Ch. 300, Sec. 6. Effective August 1, 1991.)