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 35031 - Option to Post Security with an Application for Administrative Hearing

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) A person is not
				  required to post security to obtain an administrative hearing.
(b) Property seized under a notice of
				  jeopardy determination may not be sold without the consent of the owner during
				  the first 30 days after service of the notice of jeopardy determination, nor
				  while a timely application for administrative hearing is pending. The storing
				  of the property during the period the application is pending will be at the
				  applicant's expense.
(c) The filing
				  of an application for an administrative hearing will not stay other collection
				  activities not identified in subdivision (b) unless the person deposits the
				  amount of security indicated in the notice of jeopardy determination within the
				  10-day period specified in regulation 35025. If the person deposits the amount
				  of security indicated in the notice of jeopardy determination after the 10-day
				  period specified in regulation 35025, BTFD will consider whether a stay of
				  collection activities is warranted.
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					 be repealed by operation of law on the following day.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					 be repealed by operation of law on the following day.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
						6538.5,
						7700.5,
						8828.5,
						30243.5,
						38435,
						43352,
						45353,
						46303,
						50120.3,
						55103
						and
						60333,
						Revenue and Taxation Code.