California Revenue and Taxation Code

§ 7698

RTC § 7698 Effective Jan 1, 2001Div. 2 · Part 2 · Ch. 5 · Art. 5

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

Repealed and added by Stats. 2000, Ch. 1053, Sec. 12. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.