California Revenue and Taxation Code ARTICLE 5 - Jeopardy Determinations and Weekly Payments
- Section 7698.
If the board believes that the collection of any amount of tax imposed under this part will be jeopardized by delay, it shall thereupon make...
- Section 7699.
If the amount of the tax, interest, and penalty specified in the jeopardy determination is not paid within 10 days after service upon the supplier...
- Section 7700.
The supplier against whom a jeopardy determination is made may petition for the redetermination thereof pursuant to Article 6 (commencing with Section 7710). He or...
- Section 7700.5.
In accordance with these rules and regulations as the board may prescribe, the person against whom a jeopardy determination is made may apply for an...
- Section 7701.
If the board deems the procedure necessary in order to insure payment to the state of the amount of taxes due from any supplier under...
- Section 7702.
A supplier required to make weekly payments is not relieved of the duty of filing the verified monthly return required by Article 1 (commencing with...
- Section 7703.
Whenever any supplier who is required to pay tax in weekly installments as provided by Section 7701 fails to make a weekly return or to...
- Section 7704.
If a supplier fails to make the supplier’s weekly return or to pay any weekly installment of the tax, or any part thereof, pursuant to...
- Section 7705.
If any supplier fails to pay any weekly installment of tax shown to be due by the supplier’s return on the Tuesday when required to...
- Section 7706.
All jeopardy determinations including those made under Section 7704, exclusive of penalty, shall bear interest at the modified adjusted rate per month, or fraction thereof,...
- Section 7707.
Any notice required by this article shall be given in the manner prescribed in Section 7671 for giving notice of a deficiency determination.(Repealed and added...
Last modified: October 22, 2018