BlackletterCalifornia law

Revenue and Taxation Code § 60330

ARTICLE 4. Jeopardy Determinations and Weekly Payments

Current as of September 28, 2026Rev. & Tax. Code, § 60330Official source ↗

Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.

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.