ARTICLE 4. Jeopardy Determinations and Weekly Payments
Article 4 added by Stats. 1994, Ch. 912, Sec. 17.
§§ 60330–60340 · 11 sections
- § 60330 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…
- § 60331 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…
- § 60332 The person against whom a jeopardy determination is made may petition for the redetermination thereof pursuant to Article 5 (commencing with Section 60350).…
- § 60333 (a) In accordance with rules and regulations as the board may prescribe, the person against whom a jeopardy determination is made may apply for an…
- § 60334 If the board deems it necessary in order to ensure payment to the state of the amount of taxes due from any supplier under this part, it may require the…
- § 60335 A supplier required to make weekly payments is not relieved of the duty of filing the verified monthly return required by Article 1 (commencing with Section…
- § 60336 Whenever any supplier who is required to pay tax in weekly installments as provided by Section 60334 fails to make a weekly return or to pay the full amount in…
- § 60337 If a supplier fails to make a weekly return or to pay any weekly installment of the tax, or any part thereof, pursuant to the requirement imposed upon the…
- § 60338 If any supplier fails to pay any weekly installment of tax shown to be due by the supplier’s weekly return on the Tuesday when required to be paid, a penalty…
- § 60339 All jeopardy determinations including those made under Section 60337, exclusive of penalty, shall bear interest at the modified adjusted rate per month, or…
- § 60340 Any notice required by this article may be served in the manner prescribed for service of notice of a deficiency determination.