Section 8851 Of Article 5. Redeterminations From California Revenue And Taxation Code >> Division 2. >> Part 3. >> Chapter 4. >> Article 5.

. Any user against whom a determination is made under Article 2 (commencing with Section 8776) or 3 (commencing with Section 8801) may petition for a redetermination within 30 days after service upon the user 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.