California Revenue and Taxation Code ARTICLE 5 - Jeopardy Determinations

• Section 32311.
  If the board believes that the collection of any amount of tax will be jeopardized by delay, it shall thereupon make a determination of the...
• Section 32312.
  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...
• Section 32313.
  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...

Last modified: October 22, 2018