Revenue and Taxation Code section 11353

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.

Source: Section 11353, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=11353. (updated Jan. 1, 1974; accessed Jun. 30, 2025).

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Jun. 30, 2025

§ 11353's source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_11353

Original Source: Section 11353, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=11353. (last accessed May 12, 2025).