California Revenue and Taxation Code ARTICLE 4 - Jeopardy Determinations and Weekly Payments

• Section 60330.
  If the board believes that the collection of any amount of tax imposed under this part will be jeopardized by delay, it shall thereupon make...
• Section 60331.
  If the amount of the tax, interest, and penalty specified in the jeopardy determination is not paid within 10 days after service upon the person...
• Section 60332.
  The person against whom a jeopardy determination is made may petition for the redetermination thereof pursuant to Article 5 (commencing with Section 60350). That person...
• Section 60333.
  (a) In accordance with rules and regulations as the board may prescribe, the person against whom a jeopardy determination is made may apply for an administrative...
• Section 60334.
  If the board deems it necessary in order to ensure payment to the state of the amount of taxes due from any supplier under this...
• Section 60335.
  A supplier required to make weekly payments is not relieved of the duty of filing the verified monthly return required by Article 1 (commencing with...
• Section 60336.
  Whenever any supplier who is required to pay tax in weekly installments as provided by Section 60334 fails to make a weekly return or to...
• Section 60337.
  If a supplier fails to make a weekly return or to pay any weekly installment of the tax, or any part thereof, pursuant to the...
• Section 60338.
  If any supplier fails to pay any weekly installment of tax shown to be due by the supplier’s weekly return on the Tuesday when required...
• Section 60339.
  All jeopardy determinations including those made under Section 60337, exclusive of penalty, shall bear interest at the modified adjusted rate per month, or fraction thereof,...
• Section 60340.
  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