Cal. RTC § 6536
This is the official text of Cal. RTC § 6536, part of California’s Revenue and Taxation Code — governs state and local taxation, including income and property tax.
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Official statutory text
If the board believes that the collection of any tax or any amount of tax required to be collected and paid to the state or of any determination or other amount required to be paid to the state will be jeopardized by delay, it shall thereupon make a determination of the tax or amount of tax required to be collected or other amount, noting that fact upon the determination. The amount determined is immediately due and payable.
Status: in_force · Read it on the official government site
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