California Revenue and Taxation Code ARTICLE 5 - Jeopardy Determinations

• Section 43350.
  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 43351.
  The taxpayer against whom a jeopardy determination is made may file a petition for the redetermination thereof, pursuant to Article 4 (commencing with Section 43301),...
• Section 43352.
  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