Cal. RTC § 11353
This is the official text of Cal. RTC § 11353, part of California’s Revenue and Taxation Code — governs state and local taxation, including income and property tax.
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Official statutory text
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.
Status: in_force · Read it on the official government site
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