GroundRules
RTC § 32305
Where this section sits in the code
- Revenue and Taxation Code - RTC
- DIVISION 2. OTHER TAXES [6001. - 61050.]
- PART 14. ALCOHOLIC BEVERAGE TAX [32001. - 32557.]
- CHAPTER 6. Determinations [32251. - 32313.]
- ARTICLE 4. Redeterminations [32301. - 32306.]
All amounts determined to be due by the board under Article 2 or 3 of this chapter are due and payable at the time they become final, and if not paid when due and payable, there shall be added thereto a penalty of 10 percent of the amount determined to be due.
Collected 2026-09-14T05:56:33Z. Source file · JSON