Section 55081 Of Article 3. Redeterminations From California Revenue And Taxation Code >> Division 2. >> Part 30. >> Chapter 3. >> Article 3.

. Any person from whom an amount is determined to be due under Article 2 (commencing with Section 55061), 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.