7698-7707

REVENUE AND TAXATION CODE
SECTION 7698-7707




7698.  If the board believes that the collection of any amount of
tax imposed under this part will be jeopardized by delay, it shall
thereupon make a determination of the amount of tax, noting that fact
upon the determination. The amount determined is immediately due and
payable.


7699.  If the amount of the tax, interest, and penalty specified in
the jeopardy determination is not paid within 10 days after service
upon the supplier of notice of the determination, the determination
becomes final, unless a petition for redetermination is filed within
the 10 days, and the delinquency penalty and interest provided in
Article 6 (commencing with Section 7710) shall attach to the amount
specified.



7700.  The supplier against whom a jeopardy determination is made
may petition for the redetermination thereof pursuant to Article 6
(commencing with Section 7710). He or she shall, however, file the
petition for redetermination with the board within 10 days after the
service upon him or her of notice of the determination. At the time
of filing the petition for redetermination, the supplier shall
deposit with the board such security as it may deem necessary to
ensure compliance with this part.



7700.5.  In accordance with these 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.
   (c) To request the release of all or a part of the property to the
person.
   (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 7700, 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 7699 relating to the finality date of the
determination or to penalty or interest.



7701.  If the board deems the procedure necessary in order to insure
payment to the state of the amount of taxes due from any supplier
under this part, it may require the supplier to make returns and
payments of taxes on a weekly basis. The supplier must then file a
return each Tuesday showing the total number of gallons of motor
vehicle fuel removed, entered, or sold by the supplier during the
week ending the Saturday next preceding, the amount of tax due for
that week and such other information as the board deems necessary for
the proper administration of this article. The return shall be
accompanied by a remittance payable to the Controller for the amount
of tax due for the period covered.



7702.  A supplier required to make weekly payments is not relieved
of the duty of filing the verified monthly return required by Article
1 (commencing with Section 7651).



7703.  Whenever any supplier who is required to pay tax in weekly
installments as provided by Section 7701 fails to make a weekly
return or to pay the full amount in accordance with the terms and
conditions prescribed by the board, the supplier's license may be
revoked forthwith.



7704.  If a supplier fails to make the supplier's weekly return or
to pay any weekly installment of the tax, or any part thereof,
pursuant to the requirement imposed upon the supplier under Section
7701, the full amount of the installment becomes immediately due and
payable. The board shall thereupon make a jeopardy determination
under Section 7698 and the Controller and the Attorney General shall
forthwith collect the tax due from the supplier in the manner
prescribed by Chapters 5 (commencing with Section 7651) and 6
(commencing with Section 7851). All provisions of those chapters,
where relevant, apply to collections required to be made under this
article.



7705.  If any supplier fails to pay any weekly installment of tax
shown to be due by the supplier's return on the Tuesday when required
to be paid, a penalty of 5 percent shall be added thereto. In
addition, if any weekly installment of tax remains unpaid on the last
day of the month following the month during which the last of the
removals, entries for sales occurred on which the weekly installment
was levied, a penalty of 10 percent of the installment, exclusive of
penalties, shall be added thereto.
   The weekly installment shall be deemed not paid or unpaid on any
particular day:
   (a) If not paid prior to 5 p.m. of that day, when paid in person.
   (b) If the envelope in which the remittance is enclosed bears a
post office cancellation mark dated later than that day, when paid by
mail.



7706.  All jeopardy determinations including those made under
Section 7704, exclusive of penalty, shall bear interest at the
modified adjusted rate per month, or fraction thereof, established
pursuant to Section 6591.5, from the last day of the month following
the close of the monthly period for which the amount or any portion
thereof should have been returned until the date of payment.



7707.  Any notice required by this article shall be given in the
manner prescribed in Section 7671 for giving notice of a deficiency
determination.