§ 5358.8. Deficiency of Payment of Assessment.

(a) The Office shall notice an Assessed Business of non-payment of an Assessment Bill. Upon noticing the Assessed Business, the Office shall make a determination that the assessment is deficient.

(b) The amount established by a Deficiency Determination shall include:

(1) The principal amount of assessment, and

(2) An amount of penalty of 7% per annum prorated over the days unpaid.

(c) The amount established by a Deficiency Determination may also include the actual dollar amount to defray the cost of enforcing the collection of the unpaid assessment, not to exceed 10 percent of that unpaid assessment.

(d) Upon the decision of a Deficiency Determination the Office shall mail to the Assessed Business a Notice of Proposed Deficiency Determination at the current address for the business on file with the Office that will include:

(1) An explanation of the reasoning and circumstances triggering the notice;

(2) A Deficiency Determination reflecting the principal amount of assessment owed and delinquent;

(3) A determination of cost based on the actual cost incurred in the enforcement of the collection;

(4) The amount or rate of the penalty to be assessed commencing 30 days after the notice has been given to the Business;

(5) Providing payment instructions to the Business; and

(6) Explaining the right to filing a Petition for Review as described in Section 5358.9.

(e) The Notice shall be delivered to the Assessed Business by mail or personal service and service shall be complete upon deposit in the U.S. mail or upon actual personal service, respectively.

(f) The Deficiency Determination becomes final and effective unless a Petition for Review has been filed within 30 calendar days of completion of service.

HISTORY

1. New section filed 2-8-2012; operative 3-9-2012 (Register 2012, No. 6).

Note

Note: Authority cited: Sections 11152 and 13995.69, Government Code. Reference: Sections 13995.65, 13995.72 and 13995.82, Government Code.