California Law (Last Updated: March 4, 2014) |
Revenue and Taxation Code - RTC |
Division 2. OTHER TAXES |
Part 3. USE FUEL TAX |
Chapter 4. Determinations |
ARTICLE 4. Jeopardy Determinations |
Section 8826.
Latest version.
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If the board believes that the collection of any amount of excise 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. 1941, Ch. 38.)