Section 32301 Of Article 4. Redeterminations From California Revenue And Taxation Code >> Division 2. >> Part 14. >> Chapter 6. >> Article 4.

. 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.