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Business Taxes Law Guide—Revision 2024
Cigarette and Tobacco Products Tax Law
Revenue and Taxation Code
Division 2. Other Taxes
Part 13. Cigarette Tax
Chapter 3.5. Stamps and Meter Machines1
Article 3. Determinations
Section 30175
30175. Petition for redetermination. The distributor against whom a determination is made under this article may petition for the redetermination thereof pursuant to Article 5 (commencing with Section 30241) of Chapter 4. He or she shall, however, file the petition for redetermination within the time prescribed by Section 30174 and shall, at the time of filing the petition, deposit with the board such security as it may deem necessary to insure compliance with this part. The security may be sold in the same manner as prescribed by Section 30243.
History—Added by Stats. 1961, p. 2317, operative July 16, 1961. Stats. 1982, Ch. 454, in effect January 1, 1983, added "(commencing with Section 30241)" after "Article 5" and deleted "of this part" after "Chapter 4" in the first sentence, and added "or she" after "He" and placed commas around the phrase "at the time of filing the petition" in the second sentence.
1Chapter 3.5 was added to Part 13 by Stats. 1961, p. 2315, operative July 16, 1961.