California Revenue and Taxation Code

§ 32313

RTC § 32313Div. 2 · Part 14 · Ch. 6 · Art. 5

Statute text

In accordance with such rules and regulations as the board may prescribe, the person against whom a jeopardy determination is made may apply for an administrative hearing for one or more of the following purposes:

(a)To establish that the determination is excessive; or

(b)To establish that the sale of property that may be seized after issuance of the jeopardy determination or any part thereof shall be delayed pending the administrative hearing because the sale would result in irreparable injury to the person; or

…

Legislative history

Added by Stats. 1977, Ch. 329.