Home Table of Contents

§ 5221. Notice of Jeopardy Determination.

18 CA ADC § 5221Barclays Official California Code of Regulations

Barclays California Code of Regulations
Title 18. Public Revenues
Division 2.1. State Board of Equalization -- Rules for Tax Appeals
Chapter 2. Special Taxes and Fees
Article 2c. Contesting a Jeopardy Determination
18 CCR § 5221
§ 5221. Notice of Jeopardy Determination.
Currentness
(a) If the collection of any tax or any amount of tax required to be collected and paid to the state, or of any determination or other amount required to be paid to the state will be jeopardized by delay, a notice of jeopardy determination may be issued.
(b) The notice of jeopardy determination shall state the tax, or amount of tax required to be collected or other amount.
(c) The amounts stated in the notice of jeopardy determination are immediately due and payable.

Credits

Note: Authority cited: Section 15606, Government Code; and Sections 13170 and 32451, Revenue and Taxation Code. Reference: Section 32311, Revenue and Taxation Code.
History
1. New article 2C (sections 5221-5229) and section filed 1-7-2008; operative 2-6-2008 (Register 2008, No. 2).
2. Amendment of subsections (a) and (b) and amendment of Note filed 3-19-2018 as an emergency; operative 3-19-2018 (Register 2018, No. 12). Pursuant to Government Code section 15570.40, this action is a deemed emergency and exempt from OAL review. A Certificate of Compliance must be transmitted to OAL by 9-17-2018 or emergency language will be repealed by operation of law on the following day.
3. Amendment of subsections (a) and (b) and amendment of Note refiled 9-17-2018 as an emergency; operative 9-17-2018 (Register 2018, No. 38). Pursuant to Government Code section 15570.40, this action is a deemed emergency and exempt from OAL review. A Certificate of Compliance must be transmitted to OAL by 12-17-2018 or emergency language will be repealed by operation of law on the following day.
4. Amendment of subsections (a) and (b) and amendment of Note refiled 12-17-2018 as an emergency; operative 12-17-2018 (Register 2018, No. 51). Pursuant to Government Code section 15570.40, this action is a deemed emergency and exempt from OAL review. A Certificate of Compliance must be transmitted to OAL by 3-18-2019 or emergency language will be repealed by operation of law on the following day.
5. Reinstatement of section as it existed prior to 3-19-2018 emergency amendment by operation of Government Code section 11346.1(f) (Register 2019, No. 12).
6. Amendment subsections (a) and (b) and amendment of Note filed 3-19-2019; operative 3-19-2019. Submitted to OAL for filing and printing only. Exempt from the APA pursuant to Government Code section 15570.40(b) (Register 2019, No. 12).
This database is current through 4/26/24 Register 2024, No. 17.
Cal. Admin. Code tit. 18, § 5221, 18 CA ADC § 5221
End of Document