Section 8827 Of Article 4. Jeopardy Determinations From California Revenue And Taxation Code >> Division 2. >> Part 3. >> Chapter 4. >> Article 4.
8827
. If the amount of the tax, interest, and penalty specified in
the jeopardy determination is not paid within 10 days after service
upon the user of notice of the determination, the determination
becomes final, unless a petition for redetermination is filed within
the 10 days, and the delinquency penalty and interest provided in
Article 6 of this chapter shall attach to the amount specified.