60330. If the board believes that the collection of any amount of
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.
60331. If the amount of the tax, interest, and penalty specified in
the jeopardy determination is not paid within 10 days after service
upon the person of notice of the determination, the determination
becomes final, unless a petition for redetermination is filed within
10 days, and the delinquency penalty and interest provided in Article
5 (commencing with Section 60350) shall attach to the amount
specified.
60332. The person against whom a jeopardy determination is made may
petition for the redetermination thereof pursuant to Article 5
(commencing with Section 60350). That person shall, however, file the
petition for redetermination with the board within 10 days after the
service upon that person of notice of the determination. At the time
of filing the petition for redetermination, the person shall deposit
with the board that security as the board may deem necessary to
ensure compliance with this part.
60333. (a) In accordance with 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:
(1) To establish that the determination is excessive.
(2) 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.
(3) To request the release of all or a part of the property to the
person.
(4) To request a stay of collection activities.
(b) 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 60332 that 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 60331 relating to the
finality date of the determination or to penalty or interest.
60334. If the board deems it necessary in order to ensure payment
to the state of the amount of taxes due from any supplier under this
part, it may require the supplier to make returns and payments of
taxes on a weekly basis. The supplier shall then file a return each
Tuesday showing the total number of gallons of diesel fuel removed,
entered or sold by him or her during the week ending the Saturday
next preceding, the amount of tax due for that week, and any other
information as the board deems necessary for the proper
administration of this article. The return shall be accompanied by a
remittance payable to the board for the amount of tax due for the
period covered.
60335. A supplier required to make weekly payments is not relieved
of the duty of filing the verified monthly return required by Article
1 (commencing with Section 60201).
60336. Whenever any supplier who is required to pay tax in weekly
installments as provided by Section 60334 fails to make a weekly
return or to pay the full amount in accordance with the terms and
conditions prescribed by the board, the supplier's license may be
revoked forthwith.
60337. If a supplier fails to make a weekly return or to pay any
weekly installment of the tax, or any part thereof, pursuant to the
requirement imposed upon the supplier under Section 60334, the full
amount of the installment becomes immediately due and payable. The
board shall thereupon make a jeopardy determination under Section
60330 and the board shall forthwith collect the tax due from the
supplier in the manner prescribed by Chapter 6 (commencing with
Section 60201) and Chapter 7 (commencing with Section 60401). All
provisions of those chapters, where relevant, apply to collections
required to be made under this article.
60338. If any supplier fails to pay any weekly installment of tax
shown to be due by the supplier's weekly return on the Tuesday when
required to be paid, a penalty of 5 percent shall be added thereto.
In addition, if any weekly installment of tax remains unpaid on the
last day of the calendar month following the month during which the
last of the removals, entries, or sales occurred on which the weekly
installment was levied, a penalty of 10 percent of the installment,
exclusive of penalties, shall be added thereto.
The weekly installment shall be deemed not paid or unpaid on any
particular day:
(a) If not paid prior to 5 p.m. of that day, when paid in person.
(b) If the envelope in which the remittance is enclosed bears a
post office cancellation mark dated later than that day, when paid by
mail.
60339. All jeopardy determinations including those made under
Section 60337, exclusive of penalty, shall bear interest at the
modified adjusted rate per month, or fraction thereof, established
pursuant to Section 6591.5, from the last day of the month following
the reporting period for which the amount or any portion thereof
should have been returned until the date of payment.
60340. 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.
60330. If the board believes that the collection of any amount of
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.
60331. If the amount of the tax, interest, and penalty specified in
the jeopardy determination is not paid within 10 days after service
upon the person of notice of the determination, the determination
becomes final, unless a petition for redetermination is filed within
10 days, and the delinquency penalty and interest provided in Article
5 (commencing with Section 60350) shall attach to the amount
specified.
60332. The person against whom a jeopardy determination is made may
petition for the redetermination thereof pursuant to Article 5
(commencing with Section 60350). That person shall, however, file the
petition for redetermination with the board within 10 days after the
service upon that person of notice of the determination. At the time
of filing the petition for redetermination, the person shall deposit
with the board that security as the board may deem necessary to
ensure compliance with this part.
60333. (a) In accordance with 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:
(1) To establish that the determination is excessive.
(2) 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.
(3) To request the release of all or a part of the property to the
person.
(4) To request a stay of collection activities.
(b) 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 60332 that 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 60331 relating to the
finality date of the determination or to penalty or interest.
60334. If the board deems it necessary in order to ensure payment
to the state of the amount of taxes due from any supplier under this
part, it may require the supplier to make returns and payments of
taxes on a weekly basis. The supplier shall then file a return each
Tuesday showing the total number of gallons of diesel fuel removed,
entered or sold by him or her during the week ending the Saturday
next preceding, the amount of tax due for that week, and any other
information as the board deems necessary for the proper
administration of this article. The return shall be accompanied by a
remittance payable to the board for the amount of tax due for the
period covered.
60335. A supplier required to make weekly payments is not relieved
of the duty of filing the verified monthly return required by Article
1 (commencing with Section 60201).
60336. Whenever any supplier who is required to pay tax in weekly
installments as provided by Section 60334 fails to make a weekly
return or to pay the full amount in accordance with the terms and
conditions prescribed by the board, the supplier's license may be
revoked forthwith.
60337. If a supplier fails to make a weekly return or to pay any
weekly installment of the tax, or any part thereof, pursuant to the
requirement imposed upon the supplier under Section 60334, the full
amount of the installment becomes immediately due and payable. The
board shall thereupon make a jeopardy determination under Section
60330 and the board shall forthwith collect the tax due from the
supplier in the manner prescribed by Chapter 6 (commencing with
Section 60201) and Chapter 7 (commencing with Section 60401). All
provisions of those chapters, where relevant, apply to collections
required to be made under this article.
60338. If any supplier fails to pay any weekly installment of tax
shown to be due by the supplier's weekly return on the Tuesday when
required to be paid, a penalty of 5 percent shall be added thereto.
In addition, if any weekly installment of tax remains unpaid on the
last day of the calendar month following the month during which the
last of the removals, entries, or sales occurred on which the weekly
installment was levied, a penalty of 10 percent of the installment,
exclusive of penalties, shall be added thereto.
The weekly installment shall be deemed not paid or unpaid on any
particular day:
(a) If not paid prior to 5 p.m. of that day, when paid in person.
(b) If the envelope in which the remittance is enclosed bears a
post office cancellation mark dated later than that day, when paid by
mail.
60339. All jeopardy determinations including those made under
Section 60337, exclusive of penalty, shall bear interest at the
modified adjusted rate per month, or fraction thereof, established
pursuant to Section 6591.5, from the last day of the month following
the reporting period for which the amount or any portion thereof
should have been returned until the date of payment.
60340. 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.
60330. If the board believes that the collection of any amount of
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.
60331. If the amount of the tax, interest, and penalty specified in
the jeopardy determination is not paid within 10 days after service
upon the person of notice of the determination, the determination
becomes final, unless a petition for redetermination is filed within
10 days, and the delinquency penalty and interest provided in Article
5 (commencing with Section 60350) shall attach to the amount
specified.
60332. The person against whom a jeopardy determination is made may
petition for the redetermination thereof pursuant to Article 5
(commencing with Section 60350). That person shall, however, file the
petition for redetermination with the board within 10 days after the
service upon that person of notice of the determination. At the time
of filing the petition for redetermination, the person shall deposit
with the board that security as the board may deem necessary to
ensure compliance with this part.
60333. (a) In accordance with 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:
(1) To establish that the determination is excessive.
(2) 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.
(3) To request the release of all or a part of the property to the
person.
(4) To request a stay of collection activities.
(b) 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 60332 that 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 60331 relating to the
finality date of the determination or to penalty or interest.
60334. If the board deems it necessary in order to ensure payment
to the state of the amount of taxes due from any supplier under this
part, it may require the supplier to make returns and payments of
taxes on a weekly basis. The supplier shall then file a return each
Tuesday showing the total number of gallons of diesel fuel removed,
entered or sold by him or her during the week ending the Saturday
next preceding, the amount of tax due for that week, and any other
information as the board deems necessary for the proper
administration of this article. The return shall be accompanied by a
remittance payable to the board for the amount of tax due for the
period covered.
60335. A supplier required to make weekly payments is not relieved
of the duty of filing the verified monthly return required by Article
1 (commencing with Section 60201).
60336. Whenever any supplier who is required to pay tax in weekly
installments as provided by Section 60334 fails to make a weekly
return or to pay the full amount in accordance with the terms and
conditions prescribed by the board, the supplier's license may be
revoked forthwith.
60337. If a supplier fails to make a weekly return or to pay any
weekly installment of the tax, or any part thereof, pursuant to the
requirement imposed upon the supplier under Section 60334, the full
amount of the installment becomes immediately due and payable. The
board shall thereupon make a jeopardy determination under Section
60330 and the board shall forthwith collect the tax due from the
supplier in the manner prescribed by Chapter 6 (commencing with
Section 60201) and Chapter 7 (commencing with Section 60401). All
provisions of those chapters, where relevant, apply to collections
required to be made under this article.
60338. If any supplier fails to pay any weekly installment of tax
shown to be due by the supplier's weekly return on the Tuesday when
required to be paid, a penalty of 5 percent shall be added thereto.
In addition, if any weekly installment of tax remains unpaid on the
last day of the calendar month following the month during which the
last of the removals, entries, or sales occurred on which the weekly
installment was levied, a penalty of 10 percent of the installment,
exclusive of penalties, shall be added thereto.
The weekly installment shall be deemed not paid or unpaid on any
particular day:
(a) If not paid prior to 5 p.m. of that day, when paid in person.
(b) If the envelope in which the remittance is enclosed bears a
post office cancellation mark dated later than that day, when paid by
mail.
60339. All jeopardy determinations including those made under
Section 60337, exclusive of penalty, shall bear interest at the
modified adjusted rate per month, or fraction thereof, established
pursuant to Section 6591.5, from the last day of the month following
the reporting period for which the amount or any portion thereof
should have been returned until the date of payment.
60340. 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.
