Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 6537 — Jeopardy Determinations

Cal. Rev. & Tax. Code § 6537

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

If the amount specified in the determination is not paid within 10 days after service of notice thereof upon the person against whom the determination is made, the amount becomes final at the expiration of the 10 days, unless a petition for redetermination is filed within the 10 days, and the…

Citator

Cal. Rev. & Tax. Code § 6537 — Jeopardy Determinations is in force in the current edition of the Code, and nothing recorded condemns it.

If the amount specified in the determination is not paid within 10 days after service of notice thereof upon the person against whom the determination is made, the amount becomes final at the expiration of the 10 days, unless a petition for redetermination is filed within the 10 days, and the delinquency penalty and the interest provided in Section 6591 shall attach to the amount of the tax or the amount of the tax required to be collected.