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Earlier editions: 2020-112018-11

DIVISION 2. OTHER TAXES 6001-61050›PART 6. PRIVATE RAILROAD CAR TAX 11201-11702›CHAPTER 2. Assessments 11251-11354›ARTICLE 6. Jeopardy Assessments 11351-11354

§ 11353

California Revenue and Taxation Code · 2026-10 edition · updated 2026-10-04 · California

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.

(Added by Stats. 1974, Ch. 54.)

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California Revenue and Taxation Code

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