California Revenue and Taxation Code

§ 46356

RTC § 46356 Effective Aug 1, 1991Div. 2 · Part 24 · Ch. 3 · Art. 5

Statute text

All amounts determined to be due by the board under Article 2 (commencing with Section 46201) or Article 3 (commencing with Section 46251) 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. 1991, Ch. 300, Sec. 6. Effective August 1, 1991.