California Revenue & Taxation Code
Cal. Rev. & Tax. Code § 8827
Official textleginfo.legislature.ca.gov
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.
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