Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2010
 

7699. Determination final unless petition for redetermination filed. If the amount of the tax, interest, and penalty specified in the jeopardy determination is not paid within 10 days after service upon the supplier of notice of the determination, the determination becomes final, unless a petition for redetermination is filed within the 10 days, and the delinquency penalty and interest provided in Article 6 (commencing with Section 7710) shall attach to the amount specified.

1Added by Stats. 2000, Ch. 1053 (AB 2114), operative January 1, 2002.