Cal. Revenue and Taxation Code § 6537

California · California Revenue and Taxation Code · Status: effective

Cite this

Citation: Cal. Revenue and Taxation Code § 6537, California, version 1 as recorded 2026-07-25, yourstate.us, https://yourstate.us/provision/918682
Permanent ID: ys:prov:918682@1
SHA-256: 07590758da2e75706a54a5725d4a1984e649f0204f470fc7f220d0210f370729

The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.

Full text

If the amount specified in the determination is not paid within 10 days after service of notice thereof upon the person against whom the determination is made, the amount becomes final at the expiration of the 10 days, unless a petition for redetermination is filed within the 10 days, and the delinquency penalty and the interest provided in Section 6591 shall attach to the amount of the tax or the amount of the tax required to be collected.