{"data":{"id":"us-ca/rtc-30264","jurisdiction":"us-ca","citation":"RTC § 30264","heading":"","body":"All determinations made by the board under Article 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.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 13. CIGARETTE TAX [30001. - 30483.]","CHAPTER 4. Determinations [30181. - 30285.]","ARTICLE 5. Redeterminations [30261. - 30266.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"e4f713841883c478e25be3edabfaec2dd597f0103d81026c82b9287094f3b1d7","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-30263","next":"us-ca/rtc-30265"},"notice":"GroundRules: Original legal text. Not legal advice."}