{"data":{"id":"us-ca/rtc-43306","jurisdiction":"us-ca","citation":"RTC § 43306","heading":"","body":"All amounts determined to be due by the board under Article 2 (commencing with Section 43201) are due and payable at the time they become final, and, if not paid when due and payable, a penalty of 10 percent of the amount determined to be due shall be added to the amount due and payable.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 22. HAZARDOUS SUBSTANCES TAX LAW [43001. - 43651.]","CHAPTER 3. Determinations [43152. - 43352.]","ARTICLE 4. Redeterminations [43301. - 43307.]"],"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":"d57644b3f7fa0c7b6a45f029326d7c296a17d46ae02bc9033d54bf64e2e83fe5","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-43305","next":"us-ca/rtc-43307"},"notice":"GroundRules: Original legal text. Not legal advice."}