§ 32311 If the board believes that the collection of any amount of tax will …
§ 32312 The taxpayer against whom a jeopardy determination is made may file a …
§ 32313 In accordance with such rules and regulations as the board may …

Terms Used In California Codes > Revenue and Taxation Code > Division 2 > Part 14 > Chapter 6 > Article 5 - Jeopardy Determinations

  • Board: means the California Integrated Waste Management Board. See California Public Resources Code 3460
  • board: means the California Department of Tax and Fee Administration. See California Revenue and Taxation Code 20
  • 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
  • Tax: as used in this part , except in Chapters 4 (commencing with Section 32151) and 5 (commencing with Section 32201), means the excise tax imposed by this part on beer or wine or on distilled spirits. See California Revenue and Taxation Code 32004