Rev. & Tax. Code, § 11352 · Article 6. Jeopardy Assessments

Rev. & Tax. Code, § 11352

Verbatim from the official edition

Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)

The notice of assessment shall be inscribed “jeopardy assessment” and shall be served upon the assessee in the manner prescribed in Section 11312. It shall contain in addition to the information prescribed in Section 11404 notice that the tax, interest, and penalties are due and payable at the time of service and will be delinquent 10 days thereafter unless they are paid or a petition for reassessment is filed.

Notes and commentary — not statutory text

History

Added by Stats. 1974, Ch. 54.

Source of truth

Edition: As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
Official file: https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC&sectionNum=11352.
Text hash: sha256 3338ac487ebc37aaa61c3565a3dd9eb99edddbda70783008ebbae983cb63b38d
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Revenue and Taxation Code

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