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 35027 - Review of a Petition for Redetermination of Jeopardy Determination

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) A petition for
				  redetermination of a jeopardy determination may raise any objections the
				  taxpayer has to the notice of jeopardy determination, including objections to
				  the appropriateness of issuing the notice of jeopardy determination.
(b) The administrative review of a petition
				  for redetermination of a jeopardy determination follows the same procedures
				  applicable to the review of other petitions for redetermination under article
				  2A of this chapter.
(c) The scope
				  of CDTFA's review of a petition for redetermination of a jeopardy determination
				  issued under the Hazardous Substances Tax Law, Covered Electronic Waste
				  Recycling Fee, Water Rights Fee Law, or Lead-Acid Battery Recycling Act is
				  limited as provided in regulations 35011, 35012, 35013, and 35014,
				  respectively.
1. New
					 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					 be repealed by operation of law on the following day.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 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					 be repealed by operation of law on the following day.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 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					 be repealed by operation of law on the following day.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 Repealed by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 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
						6538,
						7700,
						8828,
						30243,
						38433,
						43351,
						45352,
						46302,
						50120.2,
						55102
						and
						60332,
						Revenue and Taxation Code.