{"data":{"id":"us-ca/rtc-38446","jurisdiction":"us-ca","citation":"RTC § 38446","heading":"","body":"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 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 18.5. TIMBER YIELD TAX [38101. - 38908.]","CHAPTER 5. Determinations [38401. - 38455.]","ARTICLE 5. Redeterminations [38441. - 38447.]"],"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":"653426aa816f907cd5a13ae469697110170658cd602f708c3f78281711c3ee2b","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-38445","next":"us-ca/rtc-38447"},"notice":"GroundRules: Original legal text. Not legal advice."}