Cal. RTC § 7704
This is the official text of Cal. RTC § 7704, 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 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.
Status: in_force · Read it on the official government site
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