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BTLG Table of Contents > Sales and Use Tax Law > Chapter 5 > Section 6561

Sales And Use Tax Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 1. Sales and Use Taxes
Chapter 5. Determinations

Article 5. Redeterminations

Section 6561

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6561. Petition for redetermination. Any person against whom a determination is made under Article 2 (commencing with Section 6481) or 3 (commencing with Section 6511) 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 determination becomes final at the expiration of that period.

History—Stats. 1982, Ch. 454, in effect January 1, 1983, added "(commencing with Section 6481)" after "Article 2" and "(commencing with Section 6511)" after "or 3," and deleted "of this chapter" before "or any" in the first sentence, and substituted "that" for "the" after "expiration of" in the second sentence.

Exhaustion of administrative remedies.—A taxpayer failing to file a return or to petition for redetermination of use tax liability determined by the board on an estimated basis cannot assert alleged errors in computation of the tax liability in the state's action for the enforcement thereof. Even though objectives to the determination involve only questions of law, the board should be given opportunity to rectify its determination. People v. West Publishing Co. (1950) 35 Cal.2d 80.