California Revenue and Taxation Code

§ 32305

Name: California Superior Court Tentative Rulings
Creator: DecisionDepot
License: https://creativecommons.org/licenses/by-nc/4.0/

RTC § 32305Div. 2 · Part 14 · Ch. 6 · Art. 4

Statute text

View on leginfo.ca.gov

All amounts determined to be due by the board under Article 2 or 3 of this chapter are due and payable at the time they become final, and if not paid when due and payable, there shall be added thereto a penalty of 10 percent of the amount determined to be due.

Legislative history

Added by Stats. 1967, Ch. 881.