California Revenue and Taxation Code 8851 – Any user against whom a determination is made under Article 2 …
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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.)
