California Revenue and Taxation Code

§ 41090

RTC § 41090 Effective Jan 1, 2022Div. 2 · Part 20 · Ch. 4 · Art. 5

Statute text

All determinations made by the department under Article 3 or 4 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

Amended by Stats. 2021, Ch. 432, Sec. 92. (SB 824) Effective January 1, 2022.