{"code":"RTC","codeName":"Revenue and Taxation Code","section":"60330","citation":"Rev. & Tax. Code, § 60330","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 31. DIESEL FUEL TAX LAW [60001. - 60709.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-31"},{"name":"CHAPTER 6. Determinations and Payments [60201. - 60366.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-31/chapter-6"},{"name":"ARTICLE 4. Jeopardy Determinations and Weekly Payments [60330. - 60340.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-31/chapter-6/article-4"}],"history":"Added by Stats. 1994, Ch. 912, Sec. 17.   Effective September 28, 1994.   Operative July 1, 1995, by Sec. 26 of Ch. 912.","effective":"1994-09-28","html":"<p>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 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 imposed 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-and-weekly-payments-60330","source":"California Legislative Information bulk export (pubinfo)"}