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Earlier editions: 2020-112018-11

DIVISION 2. OTHER TAXES 6001-61050›PART 18.5. TIMBER YIELD TAX 38101-38908›CHAPTER 5. Determinations 38401-38455›ARTICLE 5. Redeterminations 38441-38447

§ 38441

California Revenue and Taxation Code · 2026-10 edition · updated 2026-10-04 · California

Any person against whom a determination is made under Articles 2 or 3 of this chapter or any person directly interested 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 detemination becomes final at the expiration of the period.

(Added by Stats. 1976, Ch. 176.)

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California Revenue and Taxation Code

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