Revenue and Taxation Code section 8828

The user against whom a jeopardy determination is made may petition for the redetermination thereof pursuant to Article 5 of this chapter. He shall, however, file the petition for redetermination with the board within 10 days after the service upon him of notice of the determination. The user shall at the time of filing the petition for redetermination deposit with the board such security as it may deem necessary to insure compliance with this part. The security may be sold by the board in the manner prescribed by Section 8951.

Source: Section 8828, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=8828.­ (updated Jan. 1, 1945; accessed Nov. 3, 2025).

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Verified:
Nov. 3, 2025

§ 8828's source at ca​.gov