Torrance Municipal Code Art. 7 Jeopardy Determinations

228.7.1 DETERMINATION OF AMOUNT.

If the Director believes that the collection of any amount of tax due from any person under this part will be jeopardized by delay, he shall thereupon make a determination of the amount, noting the fact upon the determination. The amount determined is immediately due and payable.

228.7.2 FINALIZATION OF DETERMINATION.

If the amount specified in the determination is not paid within ten (10) days after service of notice thereof upon the person against whom the determination is made, the determination becomes final at the expiration of that period unless a petition for redetermination is filed within the ten (10) days, and the delinquency penalty and interest provided in Article 9 of this Chapter shall attach to the amount specified.

228.7.3 PETITION FOR REDETERMINATION.

The person against whom a jeopardy determination is made may petition for the redetermination thereof pursuant to Article 8 of this Chapter. He shall, however, file the petition for redetermination with the Director within ten (10) days after the service upon him of notice of the determination. The person shall at the time of filing the petition for redetermination deposit with the Director such security as he may deem necessary to insure compliance with this Chapter. The security may be sold by the Director at public sale if it becomes necessary in order to recover any amount due under this part. Notice of the sale may be served upon the person who deposited the security personally or by mail in the same manner as prescribed for service of notice of a deficiency determination. Upon any such sale, the surplus, if any, above the amount due under this part shall be returned to the person who deposited the security.