Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 19090 — Jeopardy Assessments
Cal. Rev. & Tax. Code § 19090
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 1993-06-16
- Current through
- Nov 2, 2026 (California Legislative Counsel)
(a) Claims for the deficiency and such interest, additional amounts and additions to the tax may be presented, for adjudication in accordance with law, to the court before which the receivership proceeding (or case under Title 11 of the United States Code) is pending, despite the pendency of an…
Citator
Cal. Rev. & Tax. Code § 19090 — Jeopardy Assessments is in force in the current edition of the Code, and nothing recorded condemns it.
(a) Claims for the deficiency and such interest, additional amounts and additions to the tax may be presented, for adjudication in accordance with law, to the court before which the receivership proceeding (or case under Title 11 of the United States Code) is pending, despite the pendency of an appeal to the board.
(b) In the case of a receivership proceeding, no appeal shall be filed with the board after the appointment of the receiver.