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Business Taxes Law Guide – Revision 2024
 

California Department of Tax and Fee Administration

Title 18. Public Revenues
Division 5. California Department of Tax and Fee Administration

Chapter 1. Appeals

Article 2C. Contesting a Jeopardy Determination

Rule 35022

35022. Notice of Jeopardy Determination.

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.

(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.

History—New article 2C (regulations 35022-35032) and regulation filed March 19, 2018, as an emergency; effective and operative March 19, 2018. Article and regulation refiled September 17, 2018, as an emergency; effective and operative September 17, 2018. Article and regulation refiled December 17, 2018, as an emergency; effective and operative December 17, 2018. Certificate of Compliance transmitted to OAL on February 20, 2019 and filed March 19, 2019. (The regulation incorporates provisions from regulation 5221 in division 2.1.)

Note.—Authority cited: Sections 15570.40 and 15606, Government Code; Section 25215.74, Health and Safety Code; Sections 7051, 8251, 9251, 30451, 34013, 38701, 42020, 42103, 43501, 45851, 46601, 50152, 55301 and 60601, Revenue and Taxation Code.