SECTIONS 45351-45353 - California Statutes

REVENUE AND TAXATION CODE

SECTION 45351-45353

45351. If the board finds and determines that the collection of any
amount of fee will be jeopardized by delay, it shall thereupon make
a determination of the amount of fee due, noting that fact upon the
determination, and the amount of the fee shall be immediately due and
payable. If the amount of the fee, interest, and penalty specified
in the jeopardy determination is not paid, or a petition for
redetermination is not filed, within 10 days after the service upon
the taxpayer of notice of the determination, the determination
becomes final, and the delinquency penalty and interest provided in
Section 45153 shall attach to the amount of fee specified therein.

45352. The fee payer against whom a jeopardy determination is made
may file a petition for the redetermination thereof, pursuant to
Article 3 (commencing with Section 45301), with the board within 10
days after the service upon the fee payer of notice of the
determination, and he or she shall, within the 10-day period, deposit
with the board that security which the board deems necessary to
insure compliance with this part. The security may be sold by the
board at public sale if it becomes necessary in order to recover any
amount due under this part. Notice of the sale may be served upon the
person who deposited the security personally or by mail in the same
manner as prescribed for service of notice by Section 45201. After
that sale, the surplus, if any, above the amount due under this part
shall be returned to the person who deposited the security.

45353. In accordance with rules and regulations which the board may
adopt, 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.
(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.
(c) To request the release of all or part of the property to the
person.
(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. The
person shall not be required to post any security in order to file
the application and to obtain the hearing. However, if the person
does not deposit, within the 10-day period prescribed in Section
45352, that security which the board deems necessary to ensure
compliance with this part, the filing of the application shall not
operate as a stay of collection activities, except for sale of
property seized after issuance of the jeopardy determination. Upon a
showing of good cause for failure to file a timely application for an
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 does not affect
Section 45351, relating to the finality date of the determination or
to penalty or interest.