DIVISION 2. OTHER TAXES 6001-61050›PART 3. USE FUEL TAX 8601-9355›CHAPTER 4. Determinations 8751-8880›ARTICLE 4. Jeopardy Determinations 8826-8829

§ 8826

California Revenue and Taxation Code · 2026-09 edition · updated 2026-10-03 · California

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.)

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California Revenue and Taxation Code

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