Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 11352 — Jeopardy Assessments

Cal. Rev. & Tax. Code § 11352

Type
Statute
Source
California Revenue and Taxation Code
Jurisdiction
California
Current through
Nov 2, 2026 (California Legislative Counsel)

The notice of assessment shall be inscribed “jeopardy assessment” and shall be served upon the assessee in the manner prescribed in Section 11312. It shall contain in addition to the information prescribed in Section 11404 notice that the tax, interest, and penalties are due and payable at the…

Citator

Cal. Rev. & Tax. Code § 11352 — Jeopardy Assessments is in force in the current edition of the Code, and nothing recorded condemns it.

The notice of assessment shall be inscribed “jeopardy assessment” and shall be served upon the assessee in the manner prescribed in Section 11312. It shall contain in addition to the information prescribed in Section 11404 notice that the tax, interest, and penalties are due and payable at the time of service and will be delinquent 10 days thereafter unless they are paid or a petition for reassessment is filed.