Section 7698 Of Article 5. Jeopardy Determinations And Weekly Payments From California Revenue And Taxation Code >> Division 2. >> Part 2. >> Chapter 5. >> Article 5.

. If the board believes that the collection of any amount of tax imposed under this part will be jeopardized by delay, it shall thereupon make a determination of the amount of tax, noting that fact upon the determination. The amount determined is immediately due and payable.