ARTICLE 5. Jeopardy Determinations

Article 5 added by Stats. 1981, Ch. 756, Sec. 3.

§§ 43350–43352 · 3 sections

• § 43350 If the California Department of Tax and Fee Administration believes that the collection of any amount of tax will be jeopardized by delay, it shall thereupon…
• § 43351 The taxpayer against whom a jeopardy determination is made may file a petition for the redetermination thereof, pursuant to Article 4 (commencing with Section…
• § 43352 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…