Rev. & Tax. Code, § 7704 · Article 5. Jeopardy Determinations and Weekly Payments
Rev. & Tax. Code, § 7704
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
If a supplier fails to make the supplier’s 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 7701, the full amount of the installment becomes immediately due and payable. The board shall thereupon make a jeopardy determination under Section 7698 and the Controller and the Attorney General shall forthwith collect the tax due from the supplier in the manner prescribed by Chapters 5 (commencing with Section 7651) and 6 (commencing with Section 7851). All provisions of those chapters, where relevant, apply to collections required to be made under this article.
Notes and commentary — not statutory text
History
Repealed and added by Stats. 2000, Ch. 1053, Sec. 12. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.
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=7704.
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- 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. 2, ch. 5Determinations and PaymentsPrinted as Chapters 5 (commencing with Section 7651) and 6 (commencing with Section 7851)
- Rev. & Tax. Code, § 7698Printed as Section 7698
- Rev. & Tax. Code, § 7701Printed as Section 7701
- Rev. & Tax. Code, div. 2, pt. 2, ch. 6Collection of TaxPrinted as Chapters 5 (commencing with Section 7651) and 6 (commencing with Section 7851)
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Revenue and Taxation Code
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