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Business Taxes Law Guide—Revision 2024
Alcoholic Beverage Tax Law
Revenue and Taxation Code
Division 2. Other Taxes
Part 14. Alcoholic Beverage Tax
Chapter 6. Determinations
Article 4. Redeterminations
Section 32301
32301. Petition for redetermination. 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.
History—Stats. 1957, p. 2024, in effect September 11, 1957, substituted "30" for "15" days. Stats. 1967, p. 2329, in effect November 8, 1967, deleted all former language following "expiration thereof" and reenacted same as Sections 32302–32306. Stats. 1982, Ch. 454, in effect January 1, 1983, substituted "Article 2 (commencing with Section 32271) or 3 (commencing with Section 32291)" for "Article 2 or 3 of this chapter" after "under" and added "or her" after "him" in the first sentence.