GroundRules
RTC § 30264
Where this section sits in the code
- Revenue and Taxation Code - RTC
- DIVISION 2. OTHER TAXES [6001. - 61050.]
- PART 13. CIGARETTE TAX [30001. - 30483.]
- CHAPTER 4. Determinations [30181. - 30285.]
- ARTICLE 5. Redeterminations [30261. - 30266.]
All determinations made by the board under Article 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.
Collected 2026-09-14T05:56:33Z. Source file · JSON