Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 55086 — Redeterminations

Cal. Rev. & Tax. Code § 55086

Type
Statute
Source
California Revenue and Taxation Code
Jurisdiction
California
Date
1993-01-01
Current through
Nov 2, 2026 (California Legislative Counsel)

All amounts determined to be due by the board under Article 2 (commencing with Section 55061) 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 § 55086 — 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 55061) 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.