Rev. & Tax. Code, § 50120.1 · Article 4. Jeopardy Determinations

Rev. & Tax. Code, § 50120.1

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 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 feepayer of a notice of the determination, the determination becomes final, and the delinquency penalty and interest provided in Section 50112 shall attach to the amount of fee specified in the jeopardy determination.

Notes and commentary — not statutory text

History

Amended by Stats. 2004, Ch. 527, Sec. 11. 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=50120.1.
Text hash: sha256 8a4b2ddd8cc826b16d8f61fef38ddacc712a5e087ccbb3098fd4c85e2c0f6303
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

Rev. & Tax. Code, § 50112Printed as Section 50112

Cited by 1 provision

Provisions in this library whose text cites Rev. & Tax. Code, § 50120.1. Each shows the citation as that text prints it.

Revenue and Taxation Code

Rev. & Tax. Code, § 50120.3Printed as Section 50120.1

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