Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 38431 — Jeopardy Determinations
Cal. Rev. & Tax. Code § 38431
- 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 tax or any amount of tax required to be collected and paid to the state or of any determination will be jeopardized by delay, it shall thereupon make a determination of the tax or amount of tax required to be collected, noting that fact upon the…
Citator
Cal. Rev. & Tax. Code § 38431 — 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 tax or any amount of tax required to be collected and paid to the state or of any determination will be jeopardized by delay, it shall thereupon make a determination of the tax or amount of tax required to be collected, noting that fact upon the determination. The amount determined is immediately due and payable.