Section 50114 Of Article 3. Redeterminations From California Revenue And Taxation Code >> Division 2. >> Part 26. >> Chapter 3. >> Article 3.

. Any person from whom an amount is determined to be due under Article 2 (commencing with Section 50113), or any person directly interested, may petition for a redetermination thereof within 30 days after service of a notice of determination on that person. If a petition for redetermination is not filed within the 30-day period, the amount determined to be due becomes final at the expiration of that time period.