{"code":"RTC","codeName":"Revenue and Taxation Code","section":"30241","citation":"Rev. & Tax. Code, § 30241","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 13. CIGARETTE TAX [30001. - 30483.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-13"},{"name":"CHAPTER 4. Determinations [30181. - 30285.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-13/chapter-4"},{"name":"ARTICLE 4. Jeopardy Determinations [30241. - 30244.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-13/chapter-4/article-4"}],"history":"Added by Stats. 1959, Ch. 1040.","effective":null,"html":"<p>If the board believes that the collection of any amount of tax required to be paid by any person under this part will be jeopardized by delay, it shall thereupon make a determination of the amount of tax, noting that fact upon the determination. The amount determined is immediately due and payable.</p>","text":"If the board believes that the collection of any amount of tax required to be paid by any person under this part will be jeopardized by delay, it shall thereupon make a determination of the amount of tax, noting that fact upon the determination. The amount determined is immediately due and payable.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/jeopardy-determinations-30241","source":"California Legislative Information bulk export (pubinfo)"}