California Revenue and Taxation Code 50114 – Any person from whom an amount is determined to be due under Article …
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Any person from whom an amount is determined to be due under Article 2 (commencing with Section 50113), or any person directly interested, may petition for a redetermination thereof within 30 days after service of a notice of determination on that person. If a petition for redetermination is not filed within the 30-day period, the amount determined to be due becomes final at the expiration of that time period.
(Amended by Stats. 1990, Ch. 1366, Sec. 54. Effective September 27, 1990.)
Terms Used In California Revenue and Taxation Code 50114
- Person: includes any person, firm, partnership, general partner of a partnership, limited liability company, registered limited liability partnership, foreign limited liability partnership, association, corporation, company, syndicate, estate, trust, business trust, or organization of any kind. See California Revenue and Taxation Code 19