{"data":{"id":"us-ca/rtc-40096","jurisdiction":"us-ca","citation":"RTC § 40096","heading":"","body":"All determinations made by the board under Article 3 (commencing with Section 40071) or Article 4 (commencing with Section 40081) 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 19. ENERGY RESOURCES SURCHARGE LAW [40001. - 40216.]","CHAPTER 4. Determination of Surcharge [40051. - 40105.]","ARTICLE 5. Redeterminations [40091. - 40097.]"],"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":"9cf6a1af8fbdc7cba32d47fb4c72d68692fbe3f8fe8a34aa273b77757076bbb5","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-40095","next":"us-ca/rtc-40097"},"notice":"GroundRules: Original legal text. Not legal advice."}