Section 8826 Of Article 4. Jeopardy Determinations From California Revenue And Taxation Code >> Division 2. >> Part 3. >> Chapter 4. >> Article 4.

. If the board believes that the collection of any amount of excise 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.