Section 46351 Of Article 5. Redeterminations From California Revenue And Taxation Code >> Division 2. >> Part 24. >> Chapter 3. >> Article 5.

. Any person from whom an amount is determined to be due under Article 2 (commencing with Section 46201) or Article 3 (commencing with Section 46251), 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.