{"code":"RTC","codeName":"Revenue and Taxation Code","section":"11353","citation":"Rev. & Tax. Code, § 11353","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 2. OTHER TAXES [6001. - 61050.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2"},{"name":"PART 6. PRIVATE RAILROAD CAR TAX [11201. - 11702.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-6"},{"name":"CHAPTER 2. Assessments [11251. - 11354.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-6/chapter-2"},{"name":"ARTICLE 6. Jeopardy Assessments [11351. - 11354.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-6/chapter-2/article-6"}],"history":"Added by Stats. 1974, Ch. 54.","effective":null,"html":"<p>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.</p>","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.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/jeopardy-assessments-11353","source":"California Legislative Information bulk export (pubinfo)"}