{"data":{"id":"us-ca/rtc-41090","jurisdiction":"us-ca","citation":"RTC § 41090","heading":"","body":"All determinations made by the department under Article 3 or 4 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 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001. - 41176.]","CHAPTER 4. Determination of Surcharge [41050. - 41099.]","ARTICLE 5. Redeterminations [41085. - 41091.]"],"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":"3c7c7138ae266a7d677bd25bf8bf21239205ebe70bd3f99c7ab4a76057644888","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-41089","next":"us-ca/rtc-41091"},"notice":"GroundRules: Original legal text. Not legal advice."}