23-739. Jeopardy assessment; petition for
reassessment
A. Notwithstanding sections 23-738 and 23-738.01, if the department believes the
collection of a contribution, payment in lieu of contributions, interest or penalties
will be jeopardized by delay, it may, whether or not the time prescribed for making
reports and paying the amounts has expired, make a jeopardy assessment of such amount,
noting that fact upon the assessment, and the amount thereof shall be immediately due and
payable. The department shall add to the assessment made under this section any
applicable penalty provided in section 23-723 and interest as prescribed by section
23-736.
B. An employer against whom a jeopardy assessment is made may petition for
reassessment by filing a petition with the department not more than ten days after
written notice of the assessment is served personally or sent by certified mail to the
employer's last known address, together with payment of the amount assessed, or by
depositing at the same time such security as the department deems necessary to insure
compliance with the provisions of this chapter. The security may be sold by the
department in accordance with rules and regulations adopted by it. If the petition for
reassessment is not filed within ten days, the amount of the assessment is final and the
lien imposed by section 23-745 attaches.
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