California Revenue and Taxation Code 8826 – If the board believes that the collection of any amount of excise tax …
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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.)
Terms Used In California Revenue and Taxation Code 8826
- board: means the California Department of Tax and Fee Administration. See California Revenue and Taxation Code 20