California Revenue and Taxation Code ARTICLE 4 - Jeopardy Determinations

• Section 50120.1.
  If the board determines that the collection of any amount of fee will be jeopardized by delay, it shall thereupon make a determination of the...
• Section 50120.2.
  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 50120.3.
  (a) 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