§ 19081. — 19081. (Amended by Stats. 2000, Ch. 862, Sec. 13.)

California § 19081.

• Jurisdiction: California
• Code RTC: Revenue and Taxation Code - RTC
• Div. 2.: DIVISION 2. OTHER TAXES
• Part 10.2.: PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS
• Ch. 4.: CHAPTER 4. Payments and Assessments
• Art. 5.: ARTICLE 5. Jeopardy Assessments

Text

If the Franchise Tax Board finds that the assessment or the collection of a tax or a deficiency for any year, current or past, will be jeopardized in whole or in part by delay, it may mail or issue notice of its findings to the taxpayer, or its transferee or transferees, together with a demand for immediate payment of the tax or the deficiency declared to be in jeopardy, including interest and penalties and additions thereto. Any assessment issued under this article shall also be an assessment issued pursuant to Section 19033, if an assessment has not
already been issued pursuant to Section 19033 with respect to that taxable year for that amount.

Legislative History

Amended by Stats. 2000, Ch. 862, Sec. 13. Effective January 1, 2001.