Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 50120.1 — Jeopardy Determinations
Cal. Rev. & Tax. Code § 50120.1
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 2005-01-01
- Current through
- Nov 2, 2026 (California Legislative Counsel)
If the board determines that the collection of any amount of fee will be jeopardized by delay, it shall thereupon make a determination of the amount of fee due, noting that fact upon the determination, and the amount of the fee shall be immediately due and payable. If the amount of the fee,…
Citator
Cal. Rev. & Tax. Code § 50120.1 — Jeopardy Determinations is in force in the current edition of the Code, and nothing recorded condemns it.
If the board determines that the collection of any amount of fee will be jeopardized by delay, it shall thereupon make a determination of the amount of fee due, noting that fact upon the determination, and the amount of the fee shall be immediately due and payable. If the amount of the fee, interest, and penalty specified in the jeopardy determination is not paid, or a petition for redetermination is not filed, within 10 days after the service upon the feepayer of a notice of the determination, the determination becomes final, and the delinquency penalty and interest provided in Section 50112 shall attach to the amount of fee specified in the jeopardy determination.