{"data":{"id":"us-ca/rtc-32305","jurisdiction":"us-ca","citation":"RTC § 32305","heading":"","body":"All amounts determined to be due by the board under Article 2 or 3 of this chapter are due and payable at the time they become final, and if not paid when due and payable, there shall be added thereto a penalty of 10 percent of the amount determined to be due.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 14. ALCOHOLIC BEVERAGE TAX [32001. - 32557.]","CHAPTER 6. Determinations [32251. - 32313.]","ARTICLE 4. Redeterminations [32301. - 32306.]"],"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":"f68eab81c37879cecdfd2eccfc4324441bf5c744f07c9cfe33a289e9d51b882e","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-32304","next":"us-ca/rtc-32306"},"notice":"GroundRules: Original legal text. Not legal advice."}