6536-6539

REVENUE AND TAXATION CODE
SECTION 6536-6539




6536.  If the board believes that 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, it shall thereupon make a determination
of the tax or amount of tax required to be collected or other
amount, noting that fact upon the determination. The amount
determined is immediately due and payable.



6537.  If the amount specified in the determination is not paid
within 10 days after service of notice thereof upon the person
against whom the determination is made, the amount becomes final at
the expiration of the 10 days, unless a petition for redetermination
is filed within the 10 days, and the delinquency penalty and the
interest provided in Section 6591 shall attach to the amount of the
tax or the amount of the tax required to be collected.



6538.  The person against whom a jeopardy determination is made may
petition for the redetermination thereof pursuant to Article 5 of
this chapter. He shall, however, file the petition for
redetermination with the board within 10 days after the service upon
him of notice of the determination. The person shall also within the
10-day period deposit with the board such security as it may deem
necessary to insure compliance with this part. The security may be
sold by the board in the manner prescribed by Section 6701.



6538.5.  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
   (c) To request the release of all or a part of the property to the
person; or
   (d) To request a stay of collection activities.
   The application shall be filed within 30 days after service of the
notice of jeopardy determination and shall be in writing and state
the specific factual and legal grounds upon which it is founded. No
security need be posted to file the application and to obtain this
hearing. However, if the person does not deposit within the 10-day
period prescribed in Section 6538, such security as the board may
deem necessary to ensure compliance with this part, the filing of the
application shall not operate as a stay of collection activities,
except sale of property seized after issuance of the jeopardy
determination. Upon a showing of good cause for failure to file a
timely application for administrative hearing, the board may allow a
filing of the application and grant the person an administrative
hearing. The filing of an application pursuant to this section shall
not affect provisions of Section 6537 relating to the finality date
of the determination or to penalty or interest.



6539.  Any notice required by this article shall be served
personally or by mail in the manner prescribed for service of notice
of a deficiency determination.