{"data":{"id":"us-ca/rtc-40091","jurisdiction":"us-ca","citation":"RTC § 40091","heading":"","body":"Any person against whom a determination is made under Article 3 (commencing with Section 40071) or 4 (commencing with Section 40081) of this chapter 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 19. ENERGY RESOURCES SURCHARGE LAW [40001. - 40216.]","CHAPTER 4. Determination of Surcharge [40051. - 40105.]","ARTICLE 5. Redeterminations [40091. - 40097.]"],"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":"228b324c6b3e553ee6b997eb3c73e28adc8e168654bd40767c42141ffc28cc3c","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-40085","next":"us-ca/rtc-40092"},"notice":"GroundRules: Original legal text. Not legal advice."}