§ 50120.1. — 50120.1. (Amended by Stats. 2004, Ch. 527, Sec. 11.)

California § 50120.1.

• Jurisdiction: California
• Code RTC: Revenue and Taxation Code - RTC
• Div. 2.: DIVISION 2. OTHER TAXES
• Part 26.: PART 26. UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW
• Ch. 3.: CHAPTER 3. Determinations
• Art. 4.: ARTICLE 4. Jeopardy Determinations

Text

If the board determines that the collection of any amount of fee will be jeopardized by delay, it shall thereupon make a determination of the amount of fee due, noting that fact upon the determination, and the amount of the fee shall be immediately due and payable. If the amount of the fee, 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 feepayer of a notice of the determination, the determination becomes final, and the delinquency penalty
and interest provided in Section 50112 shall attach to the amount of fee specified in the jeopardy determination.

Legislative History

Amended by Stats. 2004, Ch. 527, Sec. 11. Effective January 1, 2005.