§ 35031. Option to Post Security with an Application for Administrative Hearing.

Source: https://govt.westlaw.com/calregs/Document/I085980034C8411EC89E5000D3A7C4BC3?viewType=FullText&originationContext=documenttoc&transitionType=CategoryPageItem&contextData=(sc.Default)

(a) A person is not required to post security to obtain an administrative hearing.

(b) Property seized under a notice of jeopardy determination may not be sold without the consent of the owner during the first 30 days after service of the notice of jeopardy determination, nor while a timely application for administrative hearing is pending. The storing of the property during the period the application is pending will be at the applicant's expense.

(c) The filing of an application for an administrative hearing will not stay other collection activities not identified in subdivision (b) unless the person deposits the amount of security indicated in the notice of jeopardy determination within the 10-day period specified in regulation 35025. If the person deposits the amount of security indicated in the notice of jeopardy determination after the 10-day period specified in regulation 35025, BTFD will consider whether a stay of collection activities is warranted.

Credits

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.

History

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 A Certificate of Compliance must be transmitted to OAL by 9-17-2018 or emergency language will be repealed by operation of law on the following day.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 A Certificate of Compliance must be transmitted to OAL by 12-17-2018 or emergency language will be repealed by operation of law on the following day.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).