California Statutes
§ 43351. — 43351. (Amended by Stats. 2024, Ch. 499, Sec. 85.)
California·Code RTC Revenue and Taxation Code - RTC·Div. 2. DIVISION 2. OTHER TAXES·Part 22. PART 22. HAZARDOUS SUBSTANCES TAX LAW·Ch. 3. CHAPTER 3. Determinations·Art. 5. ARTICLE 5. Jeopardy Determinations
The taxpayer against whom a jeopardy determination is made may file a petition for the redetermination thereof, pursuant to Article 4 (commencing with Section 43301), with the California Department of Tax and Fee Administration within 10 days after the service upon the taxpayer of notice of the determination, but they shall, within the 10-day period, deposit with the California Department of Tax and Fee Administration such security as it deems necessary to insure compliance with the provisions of this part. The security may be sold by the California Department of Tax and Fee Administration 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 in the same manner as prescribed for
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California § 43351. (43351. (Amended by Stats. 2024, Ch. 499, Sec. 85.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Amended by Stats. 2024, Ch. 499, Sec. 85. (SB 1528) Effective January 1, 2025.