Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 10854.1 — Payments
Cal. Rev. & Tax. Code § 10854.1
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Current through
- Nov 2, 2026 (California Legislative Counsel)
If a check in payment of a fee or penalty is not paid by the bank on which it is drawn on its first presentation, the person tendering the check remains liable for the payment of the fee, or fee and penalty, as if he had not tendered the check. The department in its discretion may redeposit a…
Citator
Cal. Rev. & Tax. Code § 10854.1 — Payments is in force in the current edition of the Code, and nothing recorded condemns it.
If a check in payment of a fee or penalty is not paid by the bank on which it is drawn on its first presentation, the person tendering the check remains liable for the payment of the fee, or fee and penalty, as if he had not tendered the check. The department in its discretion may redeposit a check in payment of fee or fee and penalty not more than once without assessing additional penalties.