ARTICLE 4. Jeopardy Determinations

Article 4 added by Stats. 1976, Ch. 176.

§§ 38431–38435 · 5 sections

• § 38431 If the board believes that the collection of any tax or any amount of tax required to be collected and paid to the state or of any determination will be…
• § 38432 If the amount specified in the determination is not paid within 10 days after service of notice thereof upon the person against whom the determination is made,…
• § 38433 The person against whom a jeopardy determination is made may petition for the redetermination thereof pursuant to Article 5 of this chapter. He shall, however,…
• § 38434 Any notice required by this article shall be served in the manner prescribed for service of notice of a deficiency determination.
• § 38435 In accordance with those rules and regulations as the board may prescribe, the person against whom a jeopardy determination is made may apply for an…