California Code of Regulations
Title 18 - Public Revenues
Division 5 - California Department of Tax and Fee Administration
Chapter 1 - Appeals
Article 2c - Contesting a Jeopardy Determination
Section 35027 - Review of a Petition for Redetermination of Jeopardy Determination
Current through Register 2024 Notice Reg. No. 38, September 20, 2024
(a) A petition for redetermination of a jeopardy determination may raise any objections the taxpayer has to the notice of jeopardy determination, including objections to the appropriateness of issuing the notice of jeopardy determination.
(b) The administrative review of a petition for redetermination of a jeopardy determination follows the same procedures applicable to the review of other petitions for redetermination under article 2A of this chapter.
(c) The scope of CDTFA's review of a petition for redetermination of a jeopardy determination issued under the Hazardous Substances Tax Law, Covered Electronic Waste Recycling Fee, Water Rights Fee Law, or Lead-Acid Battery Recycling Act is limited as provided in regulations 35011, 35012, 35013, and 35014, respectively.
1. New
section 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be repealed by operation of law on the following day.
2. New section
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be repealed by operation of law on the following day.
3. New section
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be repealed by operation of law on the following day.
4. Repealed by
operation of Government Code section
11346.1(g)
(Register 2019, No. 12).
5. New section 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).
Note: Authority cited: Sections 15570.40 and 15606, Government Code; Section 25215.74, Health and Safety Code; and Sections 7051, 8251, 9251, 30451, 34013, 38701, 42020, 42103, 43501, 45851, 46601, 50152, 55301 and 60601, Revenue and Taxation Code. Reference: Sections 6538, 7700, 8828, 30243, 38433, 43351, 45352, 46302, 50120.2, 55102 and 60332, Revenue and Taxation Code.
