California Code of Regulations › Title 18 - Public Revenues › Division 5 - California Department of Tax and Fee Administration › Chapter 1 - Appeals › Article 2c - Contesting a Jeopardy Determination › Section 35022 - Notice of Jeopardy Determination

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) If the collection of any amount of tax or
				  fee due to the state will be jeopardized by delay, a notice of jeopardy
				  determination may be issued that will render such amounts immediately due and
				  payable.
(b) The notice of jeopardy
				  determination will state the amount of tax or fee due that is covered by the
				  jeopardy determination and that such amounts are immediately due and payable.
				  The notice of jeopardy determination will also state the amount of security the
				  taxpayer must deposit with CDTFA as a condition to filing a petition for
				  redetermination of the jeopardy determination.
1. New
					 article 2C (sections
					 35022-35032) and section filed
					 3-19-2018 as an emergency; operative 3-19-2018 (Register 2018, No. 12).
					 Pursuant to Government Code section
					 15570.40,
					 this action is a deemed emergency and exempt from OAL review. A Certificate of
					 Compliance must be transmitted to OAL by 9-17-2018 or emergency language will
					 be repealed by operation of law on the following day.
2. New article
					 2C (sections
					 35022-35032) and section refiled
					 9-17-2018 as an emergency; operative 9-17-2018 (Register 2018, No. 38).
					 Pursuant to Government Code section
					 15570.40,
					 this action is a deemed emergency and exempt from OAL review. A Certificate of
					 Compliance must be transmitted to OAL by 12-17-2018 or emergency language will
					 be repealed by operation of law on the following day.
3. New article
					 2C (sections
					 35022-35032) and section refiled
					 12-17-2018 as an emergency; operative 12-17-2018 (Register 2018, No. 51).
					 Pursuant to Government Code section
					 15570.40,
					 this action is a deemed emergency and exempt from OAL review. A Certificate of
					 Compliance must be transmitted to OAL by 3-18-2019 or emergency language will
					 be repealed by operation of law on the following day.
4. Repealed by
					 operation of Government Code section
					 11346.1(g)
					 (Register 2019, No. 12).
5. New article 2C (sections
					 35022-35032) and section filed
					 3-19-2019; operative 3-19-2019. Submitted to OAL for filing and printing only.
					 Exempt from the APA pursuant to Government Code section
					 15570.40(b)
					 (Register 2019, No. 12).
Note: Authority cited: Sections
						15570.40
						and
						15606,
						Government Code; Section
						25215.74,
						Health and Safety Code; and Sections
						7051,
						8251,
						9251,
						30451,
						34013,
						38701,
						42020,
						42103,
						43501,
						45851,
						46601,
						50152,
						55301
						and
						60601,
						Revenue and Taxation Code. Reference: Sections
						6536,
						6538,
						7698,
						7700,
						8826,
						8828,
						30241,
						30243,
						38431,
						38433,
						43350,
						43351,
						45351,
						45352,
						46301,
						46302,
						50120.1,
						50120.2,
						55101,
						55102,
						60330
						and
						60332,
						Revenue and Taxation Code.