Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 60355 — Redeterminations

Cal. Rev. & Tax. Code § 60355

Type
Statute
Source
California Revenue and Taxation Code
Jurisdiction
California
Date
1994-09-28
Current through
Nov 2, 2026 (California Legislative Counsel)

All determinations made by the board under this chapter are due and payable at the time they become final. If they are not paid when due and payable, a penalty of 10 percent of the amount of the determination, exclusive of interest and penalties, shall be added thereto. Payment shall be made in…

Citator

Cal. Rev. & Tax. Code § 60355 — Redeterminations is in force in the current edition of the Code, and nothing recorded condemns it.

All determinations made by the board under this chapter are due and payable at the time they become final. If they are not paid when due and payable, a penalty of 10 percent of the amount of the determination, exclusive of interest and penalties, shall be added thereto. Payment shall be made in the form of a remittance payable to the board and shall be filed with the board together with a copy of the notice of determination which the board shall furnish to the person for that purpose.