California § 38432. 38432. (Amended by Stats. 1987, Ch. 498, Sec. 27.)

California Statutes

§ 38432. — 38432. (Amended by Stats. 1987, Ch. 498, Sec. 27.)

California § 38432.

JurisdictionCalifornia

Code RTCRevenue and Taxation Code - RTC

Div. 2.DIVISION 2. OTHER TAXES

Part 18.5.PART 18.5. TIMBER YIELD TAX

Ch. 5.CHAPTER 5. Determinations

Art. 4.ARTICLE 4. Jeopardy Determinations

This text of California § 38432. (38432. (Amended by Stats. 1987, Ch. 498, Sec. 27.)) is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Cal. Revenue and Taxation Code - RTC Code § 38432. (2026).

Text

If the amount specified in the determination is not paid within 10 days after service of notice thereof upon the person against whom the determination is made, the amount becomes final at the expiration of the 10 days, and the delinquency penalty and the interest provided in Section 38451 shall attach to the amount of the tax or the amount of the tax required to be collected, unless a petition for redetermination is filed within the 10 days.

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If the amount specified in the determination is not paid within 10 days after service of notice thereof upon the person against whom the determination is made, the amount becomes final at the expiration of the 10 days, and the delinquency penalty and the interest provided in Section 38451 shall attach to the amount of the tax or the amount of the tax required to be collected, unless a petition for redetermination is filed within the 10 days.

Legislative History

Amended by Stats. 1987, Ch. 498, Sec. 27.

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California § 38432., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/38432..