Section 38441 Of Article 5. Redeterminations From California Revenue And Taxation Code >> Division 2. >> Part 18.5. >> Chapter 5. >> Article 5.

. Any person against whom a determination is made under Articles 2 or 3 of this chapter 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 detemination becomes final at the expiration of the period.