Revenue and Taxation Code - RTC
DIVISION 2. OTHER TAXES [6001 - 61050]
( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) PART 13. CIGARETTE TAX [30001 - 30483]
( Part 13 added by Stats. 1959, Ch. 1040. ) CHAPTER 4. Determinations [30181 - 30285]
( Chapter 4 added by Stats. 1959, Ch. 1040. ) ARTICLE 4. Jeopardy Determinations [30241 - 30244]
( Article 4 added by Stats. 1959, Ch. 1040. ) 30242.
If the amount of the tax, interest, and penalty specified in the jeopardy determination is not paid within 10 days after service upon the person of notice of the determination, the determination becomes final, unless a petition for redetermination is filed within the 10 days, and the delinquency penalty and interest provided in Article 6 of this chapter shall attach to the amount specified.
(Added by Stats. 1959, Ch. 1040.)