California Revenue and Taxation Code

§ 43352

RTC § 43352 Effective Sep 25, 1981Div. 2 · Part 22 · Ch. 3 · 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.

(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.

…

Legislative history

Added by Stats. 1981, Ch. 756, Sec. 3. Effective September 25, 1981.