{"data":{"id":"us-ca/rtc-38441","jurisdiction":"us-ca","citation":"RTC § 38441","heading":"","body":"Any person against whom a determination is made under Articles 2 or 3 of this chapter or any person directly interested 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 detemination becomes final at the expiration of the period.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 18.5. TIMBER YIELD TAX [38101. - 38908.]","CHAPTER 5. Determinations [38401. - 38455.]","ARTICLE 5. Redeterminations [38441. - 38447.]"],"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":"88e1f7b5e2a7a09a58890547cdb541dd999eaa7f9a2d065347518279a3f1b4b1","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-38435","next":"us-ca/rtc-38442"},"notice":"GroundRules: Original legal text. Not legal advice."}