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California · Through 2026-09-13

RTC § 6565

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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 1. SALES AND USE TAXES [6001. - 7176.]
  4. CHAPTER 5. Determinations [6451. - 6597.]
  5. ARTICLE 5. Redeterminations [6561. - 6566.]

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 per cent of the amount of the determination, exclusive of interest and penalties, shall be added thereto.

Collected 2026-09-14T05:56:33Z. Source file · JSON

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