GroundRules
RTC § 38446
Where this section sits in the code
- Revenue and Taxation Code - RTC
- DIVISION 2. OTHER TAXES [6001. - 61050.]
- PART 18.5. TIMBER YIELD TAX [38101. - 38908.]
- CHAPTER 5. Determinations [38401. - 38455.]
- ARTICLE 5. Redeterminations [38441. - 38447.]
All determinations made by the board under Articles 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