Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 11354 — Jeopardy Assessments
Cal. Rev. & Tax. Code § 11354
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 1997-01-01
- Current through
- Nov 2, 2026 (California Legislative Counsel)
A jeopardy assessment is delinquent at the time it becomes final, and if unpaid at this time, a penalty of 10 percent of the tax shall be added thereto, plus interest on the amount of tax at the adjusted annual rate established pursuant to Section 19521 from the date on which the tax becomes due…
Citator
Cal. Rev. & Tax. Code § 11354 — Jeopardy Assessments is in force in the current edition of the Code, and nothing recorded condemns it.
A jeopardy assessment is delinquent at the time it becomes final, and if unpaid at this time, a penalty of 10 percent of the tax shall be added thereto, plus interest on the amount of tax at the adjusted annual rate established pursuant to Section 19521 from the date on which the tax becomes due and payable until the date of payment.