California Revenue and Taxation Code ARTICLE 6 - Jeopardy Assessments

• Section 11351.
  If at any time after the lien date the board believes that the collection of all or part of the tax imposed by this part...
• Section 11352.
  The notice of assessment shall be inscribed “jeopardy assessment” and shall be served upon the assessee in the manner prescribed in Section 11312. It shall...
• Section 11353.
  The person against whom a jeopardy assessment is made may file a petition for reassessment with the board within 10 days of service upon him...
• Section 11354.
  A jeopardy assessment is delinquent at the time it becomes final, and if unpaid at this time, a penalty of 10 percent of the tax...

Last modified: October 22, 2018