California Revenue and Taxation Code ARTICLE 4 - Jeopardy Determinations

• Section 8826.
  If the board believes that the collection of any amount of excise tax imposed under this part will be jeopardized by delay, it shall thereupon...
• Section 8827.
  If the amount of the tax, interest, and penalty specified in the jeopardy determination is not paid within 10 days after service upon the user...
• Section 8828.
  The user against whom a jeopardy determination is made may petition for the redetermination thereof pursuant to Article 5 of this chapter. He shall, however,...
• Section 8828.5.
  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...
• Section 8829.
  Any notice required by this article may be served personally or by mail in the manner prescribed for service of notice of a deficiency determination.(Added...

Last modified: October 22, 2018