Section 7710 Of Article 6. Redeterminations From California Revenue And Taxation Code >> Division 2. >> Part 2. >> Chapter 5. >> Article 6.

. Any supplier against whom a determination is made by the board under Article 3 (commencing with Section 7660) and Article 4 (commencing with Section 7670) may petition for a redetermination within 30 days after the date the notice thereof is given to him. If a petition for redetermination is not filed within the 30-day period, the determination becomes final at the expiration of the period.