California Revenue and Taxation Code ARTICLE 4 - Jeopardy Determinations

• Section 45351.
  If the board finds and determines that the collection of any amount of fee will be jeopardized by delay, it shall thereupon make a determination...
• Section 45352.
  The fee payer against whom a jeopardy determination is made may file a petition for the redetermination thereof, pursuant to Article 3 (commencing with Section...
• Section 45353.
  In accordance with rules and regulations which the board may adopt, the person against whom a jeopardy determination is made may apply for an administrative...

Last modified: October 22, 2018