GroundRules
RTC § 43306
Where this section sits in the code
- Revenue and Taxation Code - RTC
- DIVISION 2. OTHER TAXES [6001. - 61050.]
- PART 22. HAZARDOUS SUBSTANCES TAX LAW [43001. - 43651.]
- CHAPTER 3. Determinations [43152. - 43352.]
- ARTICLE 4. Redeterminations [43301. - 43307.]
All amounts determined to be due by the board under Article 2 (commencing with Section 43201) 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.
Collected 2026-09-14T05:56:33Z. Source file · JSON