55101. If the board believes that the collection of any amount of
the fee will be jeopardized by delay, it shall thereupon make a
determination of the amount of the 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 feepayer of notice of determination, the determination
becomes final, and the delinquency penalty and interest provided in
Section 55042 shall be attached to the amount of the fee specified
therein.
55102. The feepayer against whom a jeopardy determination is made
may file a petition for redetermination thereof, pursuant to Article
3 (commencing with Section 55081), with the board within 10 days
after the service upon the feepayer of notice of the determination,
but he or she shall, within the 10-day period, deposit with the board
any security that it deems necessary to ensure compliance with the
provisions of this part. The security may be sold by the board at
public sale if it becomes necessary to do so 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 55061. Upon any
such sale, the surplus, if any, above the amount due under this part
shall be returned to the person who deposited the security.
55103. In accordance with any rules and regulations that 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.
(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 a 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 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
55102, the security that 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 the 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 shall not affect
the provisions of Section 55101 relating to the finality date of the
determination or to penalty and interest.
55101. If the board believes that the collection of any amount of
the fee will be jeopardized by delay, it shall thereupon make a
determination of the amount of the 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 feepayer of notice of determination, the determination
becomes final, and the delinquency penalty and interest provided in
Section 55042 shall be attached to the amount of the fee specified
therein.
55102. The feepayer against whom a jeopardy determination is made
may file a petition for redetermination thereof, pursuant to Article
3 (commencing with Section 55081), with the board within 10 days
after the service upon the feepayer of notice of the determination,
but he or she shall, within the 10-day period, deposit with the board
any security that it deems necessary to ensure compliance with the
provisions of this part. The security may be sold by the board at
public sale if it becomes necessary to do so 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 55061. Upon any
such sale, the surplus, if any, above the amount due under this part
shall be returned to the person who deposited the security.
55103. In accordance with any rules and regulations that 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.
(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 a 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 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
55102, the security that 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 the 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 shall not affect
the provisions of Section 55101 relating to the finality date of the
determination or to penalty and interest.
55101. If the board believes that the collection of any amount of
the fee will be jeopardized by delay, it shall thereupon make a
determination of the amount of the 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 feepayer of notice of determination, the determination
becomes final, and the delinquency penalty and interest provided in
Section 55042 shall be attached to the amount of the fee specified
therein.
55102. The feepayer against whom a jeopardy determination is made
may file a petition for redetermination thereof, pursuant to Article
3 (commencing with Section 55081), with the board within 10 days
after the service upon the feepayer of notice of the determination,
but he or she shall, within the 10-day period, deposit with the board
any security that it deems necessary to ensure compliance with the
provisions of this part. The security may be sold by the board at
public sale if it becomes necessary to do so 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 55061. Upon any
such sale, the surplus, if any, above the amount due under this part
shall be returned to the person who deposited the security.
55103. In accordance with any rules and regulations that 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.
(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 a 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 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
55102, the security that 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 the 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 shall not affect
the provisions of Section 55101 relating to the finality date of the
determination or to penalty and interest.
