Rev. & Tax. Code, § 45351 · Article 4. Jeopardy Determinations

Rev. & Tax. Code, § 45351

Verbatim from the official edition

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

If the board finds and determines that the collection of any amount of fee will be jeopardized by delay, it shall thereupon make a determination of the amount of fee due, noting that fact upon the determination, and the amount of the fee shall be immediately due and payable. If the amount of the fee, interest, and penalty specified in the jeopardy determination is not paid, or a petition for redetermination is not filed, within 10 days after the service upon the taxpayer of notice of the determination, the determination becomes final, and the delinquency penalty and interest provided in Section 45153 shall attach to the amount of fee specified therein.

Notes and commentary — not statutory text

History

Amended by Stats. 2004, Ch. 527, Sec. 8. Effective January 1, 2005.

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=45351.
Text hash: sha256 128911e259c1b3f3969d0c6e4698b3e2dcf6d968f89af4feed849cff63307258
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Revenue and Taxation Code

Rev. & Tax. Code, § 45153Printed as Section 45153

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Revenue and Taxation Code

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