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California · Through 2026-09-13

RTC § 45306

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Where this section sits in the code
  1. Revenue and Taxation Code - RTC
  2. DIVISION 2. OTHER TAXES [6001. - 61050.]
  3. PART 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001. - 45984.]
  4. CHAPTER 3. Determinations [45151. - 45353.]
  5. ARTICLE 3. Redeterminations [45301. - 45307.]

All amounts determined to be due by the board under Article 2 (commencing with Section 45201) 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

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