Cal. Rev. & Tax. Code § 8826

Current through the 2023 Legislative Session.

Section 8826 - Excise tax immediately due and payable if collection jeopardized by delay

If the board believes that the collection of any amount of excise 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 § 8826

Added by Stats. 1941, Ch. 38.