{"data":{"id":"us-ca/rtc-60355","jurisdiction":"us-ca","citation":"RTC § 60355","heading":"","body":"All determinations made by the board under this chapter are due and payable at the time they become final. If they are not paid when due and payable, a penalty of 10 percent of the amount of the determination, exclusive of interest and penalties, shall be added thereto. Payment shall be made in the form of a remittance payable to the board and shall be filed with the board together with a copy of the notice of determination which the board shall furnish to the person for that purpose.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 31. DIESEL FUEL TAX LAW [60001. - 60709.]","CHAPTER 6. Determinations and Payments [60201. - 60366.]","ARTICLE 5. Redeterminations [60350. - 60356.]"],"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":"17ab7591d0470bdc38b869a1898412da97cf920c2eb9a455c39d8c4963f066d6","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-60354","next":"us-ca/rtc-60356"},"notice":"GroundRules: Original legal text. Not legal advice."}