California Revenue and Taxation Code

§ 45353

RTC § 45353 Effective Sep 28, 1987Div. 2 · Part 23 · Ch. 3 · Art. 4

Statute text

In accordance with rules and regulations which the board may adopt, 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.

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Legislative history

Added by Stats. 1987, Ch. 1319, Sec. 6. Effective September 28, 1987.