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Cal. Revenue and Taxation Code § 32305

Cal. Revenue and Taxation Code § 32305

California · California Revenue and Taxation Code · Status: effective

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Cal. Revenue and Taxation Code § 32305, California, version 1 as recorded 2026-07-25, yourstate.us, https://yourstate.us/provision/922784
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All amounts determined to be due by the board under Article 2 or 3 of this chapter are due and payable at the time they become final, and if not paid when due and payable, there shall be added thereto a penalty of 10 percent of the amount determined to be due.