{"data":{"id":"us-ca/rtc-30261","jurisdiction":"us-ca","citation":"RTC § 30261","heading":"","body":"Any person against whom a determination is made under Article 2 (commencing with Section 30201) or 3 (commencing with Section 30221) may petition for a redetermination within 30 days after service upon the person 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.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 13. CIGARETTE TAX [30001. - 30483.]","CHAPTER 4. Determinations [30181. - 30285.]","ARTICLE 5. Redeterminations [30261. - 30266.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"90af0138b23a4ccd04bf8b532bb626e43b36a1062c8f3c8070103611f06d3ee1","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-30244","next":"us-ca/rtc-30261.5"},"notice":"GroundRules: Original legal text. Not legal advice."}