ARTICLE 5. Jeopardy Determinations [32311. - 32313.]

Article 5 added by Stats. 1955, Ch. 1842.

§§ 32311–32313 · 3 sections

• § 32311 If the board believes that the collection of any amount of tax will be jeopardized by delay, it shall thereupon make a determination of the amount of tax due,…
• § 32312 The taxpayer against whom a jeopardy determination is made may file a petition for the redetermination thereof, pursuant to Article 4 of this chapter, with the…
• § 32313 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…