Section 5764 Of Chapter 4. Collection From California Revenue And Taxation Code >> Division 1. >> Part 12. >> Chapter 4.
5764
. If, in the opinion of the tax collector, the amount of tax
required to be paid to the county pursuant to this part, or any
portion thereof, will be jeopardized by delay, the tax collector
shall thereupon make a determination of the tax or the amount of tax
to be collected. The amount so determined shall be immediately due
and payable. Such jeopardy determinations and the amount of tax found
to be due thereunder may be collected by the tax collector by any
legal means, including, but not limited to, the procedures
established pursuant to Chapter 3.3 (commencing with Section 2851),
Chapter 4 (commencing with Section 2901), Chapter 5 (commencing with
Section 3002), and Chapter 6 (commencing with Section 3101) of Part 5
of this division.