Cal. Revenue and Taxation Code § 45306

California · California Revenue and Taxation Code · Status: effective · Effective 1987-09-28

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Citation: Cal. Revenue and Taxation Code § 45306, California, version 1 as recorded 2026-07-25, yourstate.us, https://yourstate.us/provision/923760
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All amounts determined to be due by the board under Article 2 (commencing with Section 45201) are due and payable at the time they become final, and, if not paid when due and payable, a penalty of 10 percent of the amount determined to be due shall be added to the amount due and payable.