Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Use Fuel Tax Law


Article 4. Jeopardy Determinations

Section 8826

8826. Jeopardy determinations. 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.