{"data":{"id":"us-ca/rtc-6565","jurisdiction":"us-ca","citation":"RTC § 6565","heading":"","body":"All determinations made by the board under Articles 2 or 3 of 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 per cent of the amount of the determination, exclusive of interest and penalties, shall be added thereto.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 1. SALES AND USE TAXES [6001. - 7176.]","CHAPTER 5. Determinations [6451. - 6597.]","ARTICLE 5. Redeterminations [6561. - 6566.]"],"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":"8bcfc20146da481eb4480b574bdf4b69113d5c7c5e78d80fc3a4271ec5ddde4a","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-6564","next":"us-ca/rtc-6566"},"notice":"GroundRules: Original legal text. Not legal advice."}