Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 8854 — Redeterminations
Cal. Rev. & Tax. Code § 8854
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Current through
- Nov 2, 2026 (California Legislative Counsel)
All determinations made by the board under Articles 2 or 3 of 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.
Citator
Cal. Rev. & Tax. Code § 8854 — Redeterminations is in force in the current edition of the Code, and nothing recorded condemns it.
All determinations made by the board under Articles 2 or 3 of 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.