Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 8826 — Jeopardy Determinations
Cal. Rev. & Tax. Code § 8826
- 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 excise tax imposed 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 § 8826 — 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 excise tax imposed 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.