Cal. Rev. & Tax. Code § 40096
Current through the 2023 Legislative Session.
All determinations made by the board under Article 3 (commencing with Section 40071) or Article 4 (commencing with Section 40081) 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.
Ca. Rev. and Tax. Code § 40096