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2017 California Code
Revenue and Taxation Code - RTC
DIVISION 2 - OTHER TAXES
PART 14 - ALCOHOLIC BEVERAGE TAX
CHAPTER 6 - Determinations
ARTICLE 4 - Redeterminations
Section 32301.
Universal Citation: CA Rev & Tax Code § 32301 (2017)
32301.
Any person from whom an amount is determined to be due under Article 2 (commencing with Section 32271) or 3 (commencing with Section 32291) 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.
(Amended by Stats. 1982, Ch. 454, Sec. 174.)
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