Cal. Rev. & Tax. Code § 30241
Current through the 2023 Legislative Session.
If the board believes that the collection of any amount of tax required to be paid by any person 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.
Ca. Rev. and Tax. Code § 30241