2007 California Revenue and Taxation Code Article 4. Jeopardy Determinations

CA Codes (rtc:8826-8829)

REVENUE AND TAXATION CODE
SECTION 8826-8829



8826.  If the board believes that the collection of any amount of
excise tax imposed under this part will be jeopardized by delay, it
shall thereupon make a determination of the amount of tax, noting
that fact upon the determination.  The amount determined is
immediately due and payable.



8827.  If the amount of the tax, interest, and penalty specified in
the jeopardy determination is not paid within 10 days after service
upon the user of notice of the determination, the determination
becomes final, unless a petition for redetermination is filed within
the 10 days, and the delinquency penalty and interest provided in
Article 6 of this chapter shall attach to the amount specified.



8828.  The user against whom a jeopardy determination is made may
petition for the redetermination thereof pursuant to Article 5 of
this chapter.  He shall, however, file the petition for
redetermination with the board within 10 days after the service upon
him of notice of the determination.  The user shall at the time of
filing the petition for redetermination deposit with the board such
security as it may deem necessary to insure compliance with this
part.  The security may be sold by the board in the manner prescribed
by Section 8951.


8828.5.  In accordance with such rules and regulations as the board
may prescribe, the person against whom a jeopardy determination is
made may apply for an administrative hearing for one or more of the
following purposes:
   (a) To establish that the determination is excessive; or
   (b) To establish that the sale of property that may be seized
after issuance of the jeopardy determination or any part thereof
shall be delayed pending the administrative hearing because the sale
would result in irreparable injury to the person; or
   (c) To request the release of all or a part of the property to the
person; or
   (d) To request a stay of collection activities.
   The application shall be filed within 30 days after service of the
notice of jeopardy determination and shall be in writing and state
the specific factual and legal grounds upon which it is founded.  No
security need be posted to file the application and to obtain this
hearing.  However, if the person does not deposit within the 10-day
period prescribed in Section 8828, such security as the board may
deem necessary to ensure compliance with this part, the filing of the
application shall not operate as a stay of collection activities,
except sale of property seized after issuance of the jeopardy
determination.  Upon a showing of good cause for failure to file a
timely application for administrative hearing, the board may allow a
filing of the application and grant the person an administrative
hearing.  The filing of an application pursuant to this section shall
not affect provisions of Section 8827 relating to the finality date
of the determination or to penalty or interest.



8829.  Any notice required by this article may be served personally
or by mail in the manner prescribed for service of notice of a
deficiency determination.

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