{"data":{"id":"us-ca/rtc-46356","jurisdiction":"us-ca","citation":"RTC § 46356","heading":"","body":"All amounts determined to be due by the board under Article 2 (commencing with Section 46201) or Article 3 (commencing with Section 46251) 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 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001. - 46751.]","CHAPTER 3. Determinations [46151. - 46357.]","ARTICLE 5. Redeterminations [46351. - 46357.]"],"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":"27693b4753d7524cb48bf7f34423dade73dc16e71aac5d177af5029646406ee6","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-46355","next":"us-ca/rtc-46357"},"notice":"GroundRules: Original legal text. Not legal advice."}