{"data":{"id":"us-ca/rtc-8851","jurisdiction":"us-ca","citation":"RTC § 8851","heading":"","body":"Any user against whom a determination is made under Article 2 (commencing with Section 8776) or 3 (commencing with Section 8801) may petition for a redetermination within 30 days after service upon the user 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 3. USE FUEL TAX [8601. - 9355.]","CHAPTER 4. Determinations [8751. - 8880.]","ARTICLE 5. Redeterminations [8851. - 8855.]"],"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":"1f60545d66b1337e00e961b3c86b734ddf52a62b968706f9f059807f1c32c81c","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-8829","next":"us-ca/rtc-8851.5"},"notice":"GroundRules: Original legal text. Not legal advice."}