{"data":{"id":"us-ca/rtc-32301","jurisdiction":"us-ca","citation":"RTC § 32301","heading":"","body":"Any person from whom an amount is determined to be due under Article 2 (commencing with Section 32271) or 3 (commencing with Section 32291) 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.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 14. ALCOHOLIC BEVERAGE TAX [32001. - 32557.]","CHAPTER 6. Determinations [32251. - 32313.]","ARTICLE 4. Redeterminations [32301. - 32306.]"],"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":"80cb9de34c32eeb625ad3dc08375322ea4a9e00f95f0e529fd7486bcc1640a7f","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-32291","next":"us-ca/rtc-32301.5"},"notice":"GroundRules: Original legal text. Not legal advice."}