Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 32305 — Redeterminations
Cal. Rev. & Tax. Code § 32305
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Current through
- Nov 2, 2026 (California Legislative Counsel)
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.
Citator
Cal. Rev. & Tax. Code § 32305 — Redeterminations is in force in the current edition of the Code, and nothing recorded condemns it.
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.