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 35029 - Limitation Period for Filing an Application for Administrative Hearing
Current through Register 2024 Notice Reg. No. 38, September 20, 2024
(a) An application for administrative hearing must be filed within the earlier of 30 days from the date that the notice of jeopardy determination was mailed or 30 days from the date that the notice of jeopardy determination was personally served.
(b) An application for administrative hearing filed after the expiration of the time period provided for in subdivision (a) should be accompanied by a statement demonstrating why the person believes there was good cause for the person's failure to file a timely application.
(c) If good cause existed for failing to file a timely application, an administrative hearing may still be granted.
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be repealed by operation of law on the following day.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be repealed by operation of law on the following day.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be repealed by operation of law on the following day.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 Repealed by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 6538.5, 7700.5, 8828.5, 30243.5, 38435, 43352, 45353, 46303, 50120.3, 55103 and 60333, Revenue and Taxation Code.
