Rev. & Tax. Code, § 60337 · Article 4. Jeopardy Determinations and Weekly Payments
Rev. & Tax. Code, § 60337
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
If a supplier fails to make a weekly return or to pay any weekly installment of the tax, or any part thereof, pursuant to the requirement imposed upon the supplier under Section 60334, the full amount of the installment becomes immediately due and payable. The board shall thereupon make a jeopardy determination under Section 60330 and the board shall forthwith collect the tax due from the supplier in the manner prescribed by Chapter 6 (commencing with Section 60201) and Chapter 7 (commencing with Section 60401). All provisions of those chapters, where relevant, apply to collections required to be made under this article.
Notes and commentary — not statutory text
History
Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.
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=60337.
- Text hash
- sha256 53642ffad0d2cc2a41f9ec6fce51d9dcafca00a7aa1eb7791910f8f32964f2a9
- 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, div. 2, pt. 31, ch. 6Determinations and PaymentsPrinted as Chapter 6 (commencing with Section 60201)
- Rev. & Tax. Code, § 60330Printed as Section 60330
- Rev. & Tax. Code, § 60334Printed as Section 60334
- Rev. & Tax. Code, div. 2, pt. 31, ch. 7Collection of TaxPrinted as Chapter 7 (commencing with Section 60401)
Cited by 1 provision
Provisions in this library whose text cites Rev. & Tax. Code, § 60337. Each shows the citation as that text prints it.
Revenue and Taxation Code
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.