{"data":{"id":"us-ca/rtc-6561","jurisdiction":"us-ca","citation":"RTC § 6561","heading":"","body":"Any person against whom a determination is made under Article 2 (commencing with Section 6481) or 3 (commencing with Section 6511) 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 determination becomes final at the expiration of that period.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 1. SALES AND USE TAXES [6001. - 7176.]","CHAPTER 5. Determinations [6451. - 6597.]","ARTICLE 5. Redeterminations [6561. - 6566.]"],"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":"96f7b1311dd9987b84e59a9319e557de1ece31aab85765f545d6022770d0deb3","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-6539","next":"us-ca/rtc-6561.5"},"notice":"GroundRules: Original legal text. Not legal advice."}