California Revenue & Taxation Code
Cal. Rev. & Tax. Code § 11353
Official textleginfo.legislature.ca.gov
The person against whom a jeopardy assessment is made may file a petition for reassessment with the board within 10 days of service upon him of the notice of assessment. At the time of filing the petition the person shall deposit with the board such security as the board may deem necessary to insure payment of the amount due.
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