California Revenue and Taxation Code

§ 60330

RTC § 60330 Effective Sep 28, 1994Div. 2 · Part 31 · Ch. 6 · Art. 4

Statute text

If the board believes that the collection of any amount of 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.

Legislative history

Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.