{"data":{"id":"us-ca/rtc-7713","jurisdiction":"us-ca","citation":"RTC § 7713","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. Payments shall be made in the form of a remittance payable to the Controller and shall be filed with the board together with a copy of the notice of determination which the board shall furnish to the supplier for that purpose.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 2. MOTOR VEHICLE FUEL TAX LAW [7301. - 8526.]","CHAPTER 5. Determinations and Payments [7651. - 7732.]","ARTICLE 6. Redeterminations [7710. - 7716.]"],"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":"01b8a118a4bb4bfa5c99d8f427ea2f73133943e335bb32891dd3d3a7814c2887","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-7712","next":"us-ca/rtc-7714"},"notice":"GroundRules: Original legal text. Not legal advice."}