California Revenue and Taxation Code ARTICLE 4 - Jeopardy Determinations

• Section 55101.
  If the board believes that the collection of any amount of the fee will be jeopardized by delay, it shall thereupon make a determination of...
• Section 55102.
  The feepayer against whom a jeopardy determination is made may file a petition for redetermination thereof, pursuant to Article 3 (commencing with Section 55081), with...
• Section 55103.
  In accordance with any rules and regulations that the board may prescribe, the person against whom a jeopardy determination is made may apply for an...

Last modified: October 22, 2018