{"data":{"id":"us-ca/rtc-55086","jurisdiction":"us-ca","citation":"RTC § 55086","heading":"","body":"All amounts determined to be due by the board under Article 2 (commencing with Section 55061) 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 30. FEE COLLECTION PROCEDURES LAW [55001. - 55381.]","CHAPTER 3. Determinations [55040. - 55103.]","ARTICLE 3. Redeterminations [55081. - 55087.]"],"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":"c9fc98554b3d5be4c55bfc01ac1b1d913fed55cea62b1f427f61008ecc3bde12","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-55085","next":"us-ca/rtc-55087"},"notice":"GroundRules: Original legal text. Not legal advice."}