35026. Security Requirement for a Petition; Stay of Collection Activities

Reference: Sections 6538, 7700, 8828, 30243, 38433, 43351, 45352, 46302, 50120.2, 55102 and 60332, Revenue and Taxation Code.

# (a)

A petition for redetermination of a jeopardy determination will not be accepted unless the taxpayer deposits the amount of security indicated in the notice of jeopardy determination within the 10-day period for filing the petition as provided in regulation 35025.

# (b)

Where the person against whom a notice of jeopardy determination is issued files a timely petition of the determination along with the security indicated in the notice of jeopardy determination, collection activities for the amounts assessed by the jeopardy determination will be stayed pending resolution of the petition.
History-New regulation filed March 19, 2018, as an emergency; effective and operative March 19, 2018. Regulation refiled September 17, 2018, as an emergency; effective and operative September 17, 2018. Regulation refiled December 17, 2018, as an emergency; effective and operative December 17, 2018. Certificate of Compliance transmitted to OAL on February 20, 2019 and filed March 19, 2019. (The regulation incorporates provisions from regulation 5223 in division 2.1.) Note.-Authority cited: Sections 15570.40 and 15606, Government Code; Section 25215.74, Health and Safety Code; Sections 7051, 8251, 9251, 30451, 34013, 38701, 42020, 42103, 43501, 45851, 46601, 50152, 55301 and 60601, Revenue and Taxation Code.

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