California Revenue and Taxation Code

§ 38431

RTC § 38431Div. 2 · Part 18.5 · Ch. 5 · Art. 4

Statute text

If the board believes that the collection of any tax or any amount of tax required to be collected and paid to the state or of any determination will be jeopardized by delay, it shall thereupon make a determination of the tax or amount of tax required to be collected, noting that fact upon the determination. The amount determined is immediately due and payable.

Legislative history

Added by Stats. 1976, Ch. 176.