{"data":{"id":"us-ca/rtc-30241","jurisdiction":"us-ca","citation":"RTC § 30241","heading":"","body":"If the board believes that the collection of any amount of tax required to be paid by any person 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.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 13. CIGARETTE TAX [30001. - 30483.]","CHAPTER 4. Determinations [30181. - 30285.]","ARTICLE 4. Jeopardy Determinations [30241. - 30244.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"b5d55de6bc487980badf74772f629dcc5ad5722b272d2cdc5c5f874c4f52d6f2","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-30225","next":"us-ca/rtc-30242"},"notice":"GroundRules: Original legal text. Not legal advice."}