Section 40091 Of Article 5. Redeterminations From California Revenue And Taxation Code >> Division 2. >> Part 19. >> Chapter 4. >> Article 5.

. Any person against whom a determination is made under Article 3 (commencing with Section 40071) or 4 (commencing with Section 40081) of this chapter 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 determination becomes final at the expiration of the period.