§ 38431
64 words·~1 min read·
/ca/revenue-and-taxation-code/38431A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
If the board believes that the collection of any tax or any amount of tax required to be collected and paid to the state or of any determination will be jeopardized by delay, it shall thereupon make a determination of the tax or amount of tax required to be collected, noting that fact upon the determination. The amount determined is immediately due and payable.