Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2012
 

Motor Vehicle Fuel Tax Law

CHAPTER 5. DETERMINATIONS AND PAYMENTS.1

Article 5. Jeopardy Determinations and Weekly Payments

Section 7698

7698. Jeopardy determinations. If the board believes that the collection of any amount of 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.

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