Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 45306 — Redeterminations
Cal. Rev. & Tax. Code § 45306
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 1987-09-28
- Current through
- Nov 2, 2026 (California Legislative Counsel)
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.
Citator
Cal. Rev. & Tax. Code § 45306 — 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 (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.