Cal. Revenue and Taxation Code § 46301
Cal. Revenue and Taxation Code § 46301
California · California Revenue and Taxation Code · Status: effective · Effective 2005-01-01
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- Citation
- Cal. Revenue and Taxation Code § 46301, California, version 1 as recorded 2026-07-25, yourstate.us, https://yourstate.us/provision/923937
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Full text
If the board believes 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 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 taxpayer of notice of the determination, the determination becomes final, and the delinquency penalty and interest provided in Section 46154 shall attach to the amount of fee specified therein.