{"data":{"id":"us-ca/rtc-45306","jurisdiction":"us-ca","citation":"RTC § 45306","heading":"","body":"All amounts determined to be due by the board under Article 2 (commencing with Section 45201) 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 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001. - 45984.]","CHAPTER 3. Determinations [45151. - 45353.]","ARTICLE 3. Redeterminations [45301. - 45307.]"],"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":"b784639478476ae55c60184f598ec06a9c7af87d667bb921d7bf84b628d7ae2e","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-45305","next":"us-ca/rtc-45307"},"notice":"GroundRules: Original legal text. Not legal advice."}