Section 6536 Of Article 4. Jeopardy Determinations From California Revenue And Taxation Code >> Division 2. >> Part 1. >> Chapter 5. >> Article 4.
6536
. 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 or other amount required to be paid to the state
will be jeopardized by delay, it shall thereupon make a determination
of the tax or amount of tax required to be collected or other
amount, noting that fact upon the determination. The amount
determined is immediately due and payable.