Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2011

Use Fuel Tax Law


Article 4. Jeopardy Determinations

Section 8828

8828. Petition for redetermination; security. 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.

History.—Stats. 1945, p. 1438, in effect September 15, 1945, substituted "at the time of filing the petition for redetermination" for "also within the 10-day period."