California Revenue and Taxation Code 38431 – If the board believes that the collection of any tax or any amount of …
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If the board believes that the collection of any tax or any amount of tax required to be collected and paid to the state or of any determination will be jeopardized by delay, it shall thereupon make a determination of the tax or amount of tax required to be collected, noting that fact upon the determination. The amount determined is immediately due and payable.
(Added by Stats. 1976, Ch. 176.)
Terms Used In California Revenue and Taxation Code 38431
- board: means the California Department of Tax and Fee Administration. See California Revenue and Taxation Code 20