ARTICLE 4. Jeopardy Determinations

Article 4 added by Stats. 1959, Ch. 1040.

§§ 30241–30244 · 5 sections

• § 30241 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…
• § 30242 If the amount of the tax, interest, and penalty specified in the jeopardy determination is not paid within 10 days after service upon the person of notice of…
• § 30243 The person against whom a jeopardy determination is made may petition for the redetermination thereof pursuant to Article 5 of this chapter. They shall,…
• § 30243.5 In accordance with such rules and regulations as the board may prescribe, the person against whom a jeopardy determination is made may apply for an…
• § 30244 Any notice required by this article may be served in the manner prescribed for service of notice of a deficiency determination.