California Revenue and Taxation Code

§ 45306

RTC § 45306 Effective Sep 28, 1987Div. 2 · Part 23 · Ch. 3 · Art. 3

Statute text

All amounts determined to be due by the board under Article 2 (commencing with Section 45201) are due and payable at the time they become final, and, if not paid when due and payable, a penalty of 10 percent of the amount determined to be due shall be added to the amount due and payable.

Legislative history

Added by Stats. 1987, Ch. 1319, Sec. 6. Effective September 28, 1987.