GroundRules
RTC § 55086
Where this section sits in the code
- Revenue and Taxation Code - RTC
- DIVISION 2. OTHER TAXES [6001. - 61050.]
- PART 30. FEE COLLECTION PROCEDURES LAW [55001. - 55381.]
- CHAPTER 3. Determinations [55040. - 55103.]
- ARTICLE 3. Redeterminations [55081. - 55087.]
All amounts determined to be due by the board under Article 2 (commencing with Section 55061) 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