California Revenue and Taxation Code

§ 38446

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

RTC § 38446Div. 2 · Part 18.5 · Ch. 5 · Art. 5

Statute text

View on leginfo.ca.gov

All determinations made by the board under Articles 2 or 3 of this chapter are due and payable at the time they become final. If they are not paid when due and payable, a penalty of 10 percent of the amount of the determination, exclusive of interest and penalties, shall be added thereto.

Legislative history

Added by Stats. 1976, Ch. 176.