California Revenue and Taxation Code ARTICLE 4 - Jeopardy Determinations

• Section 46301.
  If the board believes that the collection of any amount of fee will be jeopardized by delay, it shall thereupon make a determination of the...
• Section 46302.
  The feepayer against whom a jeopardy determination is made may file a petition for the redetermination thereof, pursuant to Article 5 (commencing with Section 46351),...
• Section 46303.
  (a) 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