California Revenue and Taxation Code

§ 50119

RTC § 50119 Effective Sep 27, 1990Div. 2 · Part 26 · Ch. 3 · Art. 3

Statute text

All amounts determined to be due by the board under Article 2 (commencing with Section 50113) 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

Amended by Stats. 1990, Ch. 1366, Sec. 55. Effective September 27, 1990.