State Codes and Statutes

Statutes > California > Rtc > 30241-30244

REVENUE AND TAXATION CODE
SECTION 30241-30244



30241.  If the board believes that the collection of any amount of
tax required to be paid by any person 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.



30242.  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
the 10 days, and the delinquency penalty and interest provided in
Article 6 of this chapter shall attach to the amount specified.




30243.  The person 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 person 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 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 precribed for
service of notice by Section 30206. 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.



30243.5.  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 30243, 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 30242 relating to the finality date
of the determination or to penalty or interest.



30244.  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.

State Codes and Statutes

Statutes > California > Rtc > 30241-30244

REVENUE AND TAXATION CODE
SECTION 30241-30244



30241.  If the board believes that the collection of any amount of
tax required to be paid by any person 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.



30242.  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
the 10 days, and the delinquency penalty and interest provided in
Article 6 of this chapter shall attach to the amount specified.




30243.  The person 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 person 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 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 precribed for
service of notice by Section 30206. 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.



30243.5.  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 30243, 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 30242 relating to the finality date
of the determination or to penalty or interest.



30244.  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.


State Codes and Statutes

State Codes and Statutes

Statutes > California > Rtc > 30241-30244

REVENUE AND TAXATION CODE
SECTION 30241-30244



30241.  If the board believes that the collection of any amount of
tax required to be paid by any person 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.



30242.  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
the 10 days, and the delinquency penalty and interest provided in
Article 6 of this chapter shall attach to the amount specified.




30243.  The person 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 person 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 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 precribed for
service of notice by Section 30206. 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.



30243.5.  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 30243, 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 30242 relating to the finality date
of the determination or to penalty or interest.



30244.  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.