On remand from the Supreme Court, the Court of Appeal decides that the plaintiff hospital cannot prevail on its claim of equitable tolling of the statute of limitations to petition for relief from the state agency’s decision against it. The decision clearly stated that it was effective immediately. The state APA sections (Gov. Code 11521 and 11523) clearly provide that the agency’s decision which stated that it was effective immediately barred any petition for reconsideration and hence and tolling of the 30-day period for petitioning for mandate in the superior court to obtain review of the agency’s decision. Plaintiff’s mistake regarding the deadline for petitioning for mandate was not reasonable, so it could not satisfy the third requirement for equitable tolling of the statute of limitations.