California Revenue & Taxation Code

Cal. Rev. & Tax. Code § 7704

Official textleginfo.legislature.ca.govlast amended

If a supplier fails to make the supplier’s weekly return or to pay any weekly installment of the tax, or any part thereof, pursuant to the requirement imposed upon the supplier under Section 7701, the full amount of the installment becomes immediately due and payable. The board shall thereupon make a jeopardy determination under Section 7698 and the Controller and the Attorney General shall forthwith collect the tax due from the supplier in the manner prescribed by Chapters 5 (commencing with Section 7651) and 6 (commencing with Section 7851). All provisions of those chapters, where relevant, apply to collections required to be made under this article.

Source: view the official text

Report a problem

What's wrong?

Sent anonymously with this page's citation. No personal information is collected.

Nearby sections (25 sections)
  1. 7673
  2. 7674
  3. 7675
  4. 7675.1
  5. 7676
  6. 7698
  7. 7699
  8. 7700
  9. 7700.5
  10. 7701
  11. 7702
  12. 7703
  13. 7704
  14. 7705
  15. 7706
  16. 7707
  17. 7710
  18. 7710.5
  19. 7711
  20. 7711.5
  21. 7712
  22. 7713
  23. 7714
  24. 7715
  25. 7716
Full table of contents →