Rev. & Tax. Code, § 19081 · Article 5. Jeopardy Assessments
Rev. & Tax. Code, § 19081
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
If the Franchise Tax Board finds that the assessment or the collection of a tax or a deficiency for any year, current or past, will be jeopardized in whole or in part by delay, it may mail or issue notice of its findings to the taxpayer, or its transferee or transferees, together with a demand for immediate payment of the tax or the deficiency declared to be in jeopardy, including interest and penalties and additions thereto. Any assessment issued under this article shall also be an assessment issued pursuant to Section 19033, if an assessment has not already been issued pursuant to Section 19033 with respect to that taxable year for that amount.
Notes and commentary — not statutory text
History
Amended by Stats. 2000, Ch. 862, Sec. 13. Effective January 1, 2001.
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§ionNum=19081.
- Text hash
- sha256 0d914e2b4e3ca36185e1f732b599d55810577edb3bb84df42662b0f173ac897a
- Composed by
- compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section
This section cites
Provisions in this library that the text above cites, as it prints each citation. A range cited as “ss. 61.13-61.16” links its first and last provisions.
Revenue and Taxation Code
Cited by 7 provisions
Provisions in this library whose text cites Rev. & Tax. Code, § 19081. Each shows the citation as that text prints it.
Revenue and Taxation Code
- Rev. & Tax. Code, § 18533Printed as Section 19081 or 19082
- Rev. & Tax. Code, § 19084Printed as Section 19081 | Section 19081 or 19082
- Rev. & Tax. Code, § 19086Printed as Section 19081
- Rev. & Tax. Code, § 19093Printed as Sections 19081 and 19082
- Rev. & Tax. Code, § 19221Printed as Section 19081 or 19082
- Rev. & Tax. Code, § 21015.5Printed as Section 19081
- Rev. & Tax. Code, § 24634Printed as Sections 19081 and 19082
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.