{"code":"RTC","codeName":"Revenue and Taxation Code","section":"8826","citation":"Rev. & Tax. Code, § 8826","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 3. USE FUEL TAX [8601. - 9355.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-3"},{"name":"CHAPTER 4. Determinations [8751. - 8880.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-3/chapter-4"},{"name":"ARTICLE 4. Jeopardy Determinations [8826. - 8829.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-3/chapter-4/article-4"}],"history":"Added by Stats. 1941, Ch. 38.","effective":null,"html":"<p>If the board believes that the collection of any amount of excise 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 excise 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-8826","source":"California Legislative Information bulk export (pubinfo)"}