California Law (Last Updated: March 4, 2014) |
Revenue and Taxation Code - RTC |
Division 2. OTHER TAXES |
Part 3. USE FUEL TAX |
Chapter 4. Determinations |
ARTICLE 5. Redeterminations |
Section 8851.
Latest version.
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Any user against whom a determination is made under Article 2 (commencing with Section 8776) or 3 (commencing with Section 8801) may petition for a redetermination within 30 days after service upon the user 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.
(Amended by Stats. 1984, Ch. 193, Sec. 115.)