Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Alcoholic Beverage Tax Law


Article 5. Jeopardy Determinations

Section 32311

32311. Basis for jeopardy determination. If the board believes that the collection of any amount of tax will be jeopardized by delay, it shall thereupon make a determination of the amount of tax due, noting that fact upon the determination, and the amount of tax shall be immediately due and payable. If the amount of the tax, interest, and penalty specified in the jeopardy determination is not paid, or a petition for redetermination is not filed, within 10 days after the service upon the taxpayer of notice of the determination, the determination becomes final, and the delinquency penalty and interest provided in Section 32252 shall attach to the amount of tax specified therein.

History.—Stats. 2000, Ch. 923 (AB 2894), substituted "Section" for "Sections" after "interest provided in", deleted "and 32254" after "provided in Section 32252" in the second sentence.