Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 11405 — Levy and Payment of Tax

Cal. Rev. & Tax. Code § 11405

Type
Statute
Source
California Revenue and Taxation Code
Jurisdiction
California
Date
1997-01-01
Current through
Nov 2, 2026 (California Legislative Counsel)

If the tax is not paid on or before December 10th following the levy of the tax, a penalty of 10 percent of the amount of the tax shall be added thereto plus interest on the amount of the tax at the adjusted annual rate established pursuant to Section 19521 from December 10th until the date of…

Citator

Cal. Rev. & Tax. Code § 11405 — Levy and Payment of Tax is in force in the current edition of the Code, and nothing recorded condemns it.

If the tax is not paid on or before December 10th following the levy of the tax, a penalty of 10 percent of the amount of the tax shall be added thereto plus interest on the amount of the tax at the adjusted annual rate established pursuant to Section 19521 from December 10th until the date of payment.