Cal. Rev. & Tax. Code § 7698

Current through the 2023 Legislative Session.

Section 7698 - Collection jeopardized by delay; amount immediately due and payable

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 the amount of tax, noting that fact upon the determination. The amount determined is immediately due and payable.

Ca. Rev. and Tax. Code § 7698

Added by Stats 2000 ch 1053 (AB 2114), s 12, eff. 1/1/2001.