§ 38431 If the board believes that the collection of any tax or any amount of …
§ 38432 If the amount specified in the determination is not paid within 10 …
§ 38433 The person against whom a jeopardy determination is made may petition …
§ 38434 Any notice required by this article shall be served personally or by …
§ 38435 In accordance with those rules and regulations as the board may …

Terms Used In California Codes > Revenue and Taxation Code > Division 2 > Part 18.5 > Chapter 5 > Article 4 - Jeopardy Determinations

  • board: means the California Department of Tax and Fee Administration. See California Revenue and Taxation Code 20
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Person: includes any person, firm, partnership, general partner of a partnership, limited liability company, registered limited liability partnership, foreign limited liability partnership, association, corporation, company, syndicate, estate, trust, business trust, or organization of any kind. See California Revenue and Taxation Code 19