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Business Taxes Law Guide—Revision 2024
Use Fuel Tax Law
Revenue and Taxation Code
Division 2. Other Taxes
Part 3. Use Fuel Tax
Chapter 4. Determinations.
Article 5. Redeterminations
Section 8851
8851. Petition for redetermination. Any user against whom a determination is made under Article 2 (commencing with Section 8776) or 3 (commencing with Section 8801) may petition for a redetermination within 30 days after service upon the user of notice thereof. If a petition for redetermination is not filed within the 30-day period, the determination becomes final at the expiration of the period.
History—Stats. 1957, p. 3771, in effect September 11, 1957, substituted "30" for "15" days. Stats. 1984, Ch. 193, added "(commencing with Section 8776)" after "Article 2," added "(commencing with Section 8801)" after "or 3," deleted "of this chapter" before "may petition."