{"data":{"id":"us-ca/rtc-8826","jurisdiction":"us-ca","citation":"RTC § 8826","heading":"","body":"If the board believes that the collection of any amount of excise 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.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 3. USE FUEL TAX [8601. - 9355.]","CHAPTER 4. Determinations [8751. - 8880.]","ARTICLE 4. Jeopardy Determinations [8826. - 8829.]"],"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":"f7d449fbbd489cdeef3adcba7f01d57b5965acb58488f53713e3c75072857d39","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-8805","next":"us-ca/rtc-8827"},"notice":"GroundRules: Original legal text. Not legal advice."}