California Revenue and Taxation Code ARTICLE 4 - Jeopardy Determinations

• Section 30241.
  If the board believes that the collection of any amount of tax required to be paid by any person under this part will be jeopardized...
• Section 30242.
  If the amount of the tax, interest, and penalty specified in the jeopardy determination is not paid within 10 days after service upon the person...
• Section 30243.
  The person against whom a jeopardy determination is made may petition for the redetermination thereof pursuant to Article 5 of this chapter. He shall, however,...
• Section 30243.5.
  In accordance with such rules and regulations as the board may prescribe, the person against whom a jeopardy determination is made may apply for an...
• Section 30244.
  Any notice required by this article may be served personally or by mail in the manner prescribed for service of notice of a deficiency determination.(Added...

Last modified: October 22, 2018