Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 19091 — Jeopardy Assessments
Cal. Rev. & Tax. Code § 19091
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 1993-06-16
- Current through
- Nov 2, 2026 (California Legislative Counsel)
Upon notice and demand from the Franchise Tax Board after termination of the receivership proceeding, the taxpayer shall pay any portion of the claim allowed in the proceeding which is unpaid. The unpaid amount may be collected in the manner provided in this part for the collection of delinquent…
Citator
Cal. Rev. & Tax. Code § 19091 — Jeopardy Assessments is in force in the current edition of the Code, and nothing recorded condemns it.
Upon notice and demand from the Franchise Tax Board after termination of the receivership proceeding, the taxpayer shall pay any portion of the claim allowed in the proceeding which is unpaid. The unpaid amount may be collected in the manner provided in this part for the collection of delinquent taxes at any time within six years after termination of the proceeding.