ARTICLE 5. Jeopardy Determinations and Weekly Payments [7698. - 7707.]
Article 5 added by Stats. 2000, Ch. 1053, Sec. 12.
§§ 7698–7707 · 11 sections
- § 7698 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…
- § 7699 If the amount of the tax, interest, and penalty specified in the jeopardy determination is not paid within 10 days after service upon the supplier of notice of…
- § 7700 The supplier against whom a jeopardy determination is made may petition for the redetermination thereof pursuant to Article 6 (commencing with Section 7710).…
- § 7700.5 In accordance with these rules and regulations as the board may prescribe, the person against whom a jeopardy determination is made may apply for an…
- § 7701 If the board deems the procedure necessary in order to insure payment to the state of the amount of taxes due from any supplier under this part, it may require…
- § 7702 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…
- § 7703 Whenever any supplier who is required to pay tax in weekly installments as provided by Section 7701 fails to make a weekly return or to pay the full amount in…
- § 7704 If a supplier fails to make the supplier’s weekly return or to pay any weekly installment of the tax, or any part thereof, pursuant to the requirement imposed…
- § 7705 If any supplier fails to pay any weekly installment of tax shown to be due by the supplier’s return on the Tuesday when required to be paid, a penalty of 5…
- § 7706 All jeopardy determinations including those made under Section 7704, exclusive of penalty, shall bear interest at the modified adjusted rate per month, or…
- § 7707 Any notice required by this article shall be given in the manner prescribed in Section 7671 for giving notice of a deficiency determination.