{"code":"RTC","codeName":"Revenue and Taxation Code","section":"11354","citation":"Rev. & Tax. Code, § 11354","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 2. OTHER TAXES [6001. - 61050.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2"},{"name":"PART 6. PRIVATE RAILROAD CAR TAX [11201. - 11702.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-6"},{"name":"CHAPTER 2. Assessments [11251. - 11354.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-6/chapter-2"},{"name":"ARTICLE 6. Jeopardy Assessments [11351. - 11354.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-6/chapter-2/article-6"}],"history":"Amended by Stats. 1996, Ch. 1087, Sec. 38.   Effective January 1, 1997.","effective":"1997-01-01","html":"<p>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 shall be added thereto, plus interest on the amount of tax at the adjusted annual rate established pursuant to Section <a href=\"/rtc/19521\">19521</a> from the date on which the tax becomes due and payable until the date of payment.</p>","text":"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 shall be added thereto, plus interest on the amount of tax at the adjusted annual rate established pursuant to Section 19521 from the date on which the tax becomes due and payable until the date of payment.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/jeopardy-assessments-11354","source":"California Legislative Information bulk export (pubinfo)"}