California § 32312 - The taxpayer against whom a jeopardy determination is made may file a petition fo
Full text of California Public Contract Code - PCC § 32312 — The taxpayer against whom a jeopardy determination is made may file a petition fo, with citation guidance and answers to common questions.
§ 32312. The taxpayer against whom a jeopardy determination is made may file a petition fo
The taxpayer against whom a jeopardy determination is made may file a petition for the redetermination thereof, pursuant to Article 4 of this chapter, with the board within 10 days after the service upon them of notice of the determination, but they shall within the 10-day period deposit with the board such security as it deems necessary to insure compliance with the provisions of this part. The security may be sold by the board 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 in the same manner as prescribed for service of notice by Section 32271. Upon any such sale, the surplus, if any, above the amount due under this division shall be returned to the person who deposited the security.
Source: official California text · Last verified 2026-08-27
Frequently Asked Questions About California § 32312
What does Public Contract Code - PCC § 32312 cover?
Section 32312 ("The taxpayer against whom a jeopardy determination is made may file a petition fo") is part of the Public Contract Code - PCC, the codified statutory law of California. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite California § 32312?
A common citation format is "Public Contract Code - PCC § 32312" (California). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of California law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the California official source linked on this page or consult a licensed California attorney.
How does California § 32312 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in California can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in California.