Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 10759 — Computation of Fee
Cal. Rev. & Tax. Code § 10759
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 1998-08-20
- Current through
- Nov 2, 2026 (California Legislative Counsel)
In computing any fee, offset, or penalty imposed by this chapter, whether on a proration or otherwise, a fraction of a dollar is disregarded, unless it equals or exceeds fifty cents ($0.50), in which case it is treated as one full dollar ($1). Computation of any penalty shall be made from the…
Citator
Cal. Rev. & Tax. Code § 10759 — Computation of Fee is in force in the current edition of the Code, and nothing recorded condemns it.
In computing any fee, offset, or penalty imposed by this chapter, whether on a proration or otherwise, a fraction of a dollar is disregarded, unless it equals or exceeds fifty cents ($0.50), in which case it is treated as one full dollar ($1). Computation of any penalty shall be made from the fee after the same has been computed as provided in this section.
Any fee, offset, or penalty in an amount of forty-nine cents ($0.49) or less shall be deemed to be one dollar ($1).