Revenue and Taxation Code section 60331

If the amount of the tax, interest, and penalty specified in the jeopardy determination is not paid within 10 days after service upon the person of notice of the determination, the determination becomes final, unless a petition for redetermination is filed within 10 days, and the delinquency penalty and interest provided in Article 5 (commencing with Section 60350) shall attach to the amount specified.

Source: Section 60331, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=60331.­ (updated Sep. 28, 1994; accessed Jun. 29, 2026).

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Verified:
Jun. 29, 2026

§ 60331's source at ca​.gov