{"data":{"id":"us-ca/rtc-50119","jurisdiction":"us-ca","citation":"RTC § 50119","heading":"","body":"All amounts determined to be due by the board under Article 2 (commencing with Section 50113) 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 26. UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW [50101. - 50162.]","CHAPTER 3. Determinations [50109. - 50120.3.]","ARTICLE 3. Redeterminations [50114. - 50120.]"],"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":"0294c7846f8adbb86fb62b2b9f5c75f7614813e98852bb80fa1edf9fb388991f","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-50118","next":"us-ca/rtc-50120"},"notice":"GroundRules: Original legal text. Not legal advice."}