Revenue and Taxation Code - RTC
DIVISION 2. OTHER TAXES [6001 - 61050]
( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) PART 31. DIESEL FUEL TAX LAW [60001 - 60709]
( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) CHAPTER 6. Determinations and Payments [60201 - 60366]
( Chapter 6 added by Stats. 1994, Ch. 912, Sec. 17. ) ARTICLE 4. Jeopardy Determinations and Weekly Payments [60330 - 60340]
( Article 4 added by Stats. 1994, Ch. 912, Sec. 17. ) 60330.
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.
(Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.)