Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 30241 — Jeopardy Determinations

Cal. Rev. & Tax. Code § 30241

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

If the board believes that the collection of any amount of tax required to be paid by any person under this part will be jeopardized by delay, it shall thereupon make a determination of the amount of tax, noting that fact upon the determination. The amount determined is immediately due and payable.

Citator

Cal. Rev. & Tax. Code § 30241 — Jeopardy Determinations is in force in the current edition of the Code, and nothing recorded condemns it.

If the board believes that the collection of any amount of tax required to be paid by any person under this part will be jeopardized by delay, it shall thereupon make a determination of the amount of tax, noting that fact upon the determination. The amount determined is immediately due and payable.