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DIVISION 2. OTHER TAXES 6001-60709›PART 6. PRIVATE RAILROAD CAR TAX 11201-11702›CHAPTER 2. Assessments 11251-11354›ARTICLE 6. Jeopardy Assessments 11351-11354

§ 11354

California Revenue and Taxation Code · 2018-11 edition · updated 2026-10-04 · California

A jeopardy assessment is delinquent at the time it becomes final, and if unpaid at this time, a penalty of 10 percent of the tax shall be added thereto, plus interest on the amount of tax at the adjusted annual rate established pursuant to Section 19521 from the date on which the tax becomes due and payable until the date of payment.

(Amended by Stats. 1996, Ch. 1087, Sec. 38. Effective January 1, 1997.)

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California Revenue and Taxation Code

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