California Revenue and Taxation Code ARTICLE 4 - Jeopardy Determinations

• Section 38431.
  If the board believes that the collection of any tax or any amount of tax required to be collected and paid to the state or...
• Section 38432.
  If the amount specified in the determination is not paid within 10 days after service of notice thereof upon the person against whom the determination...
• Section 38433.
  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 38434.
  Any notice required by this article shall be served personally or by mail in the manner prescribed for service of notice of a deficiency determination.(Added...
• Section 38435.
  In accordance with those 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