Revenue and Taxation Code § 7698

ARTICLE 5. Jeopardy Determinations and Weekly Payments

Current as of September 28, 2026Rev. & Tax. Code, § 7698Official source ↗

Repealed and added by Stats. 2000, Ch. 1053, Sec. 12. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.

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.