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Business Taxes Law Guide—Revision 2024
Motor Vehicle Fuel Tax Law
Revenue and Taxation Code
Division 2. Other Taxes
Part 2. Motor Vehicle Fuel Tax Law
Chapter 5. Determinations and Payments.1
Article 5. Jeopardy Determinations and Weekly Payments
Section 7698
7698. Jeopardy determinations. If the board believes that the collection of any amount of tax imposed under this part will be jeopardized by delay, it shall thereupon make a determination of the amount of tax, noting that fact upon the determination. The amount determined is immediately due and payable.
1Added by Stats. 2000, Ch. 1053 (AB 2114), operative January 1, 2002.