Cal. Rev. & Tax. Code § 32305
Current through the 2023 Legislative Session.
All amounts determined to be due by the board under Article 2 or 3 of this chapter are due and payable at the time they become final, and if not paid when due and payable, there shall be added thereto a penalty of 10 percent of the amount determined to be due.
Ca. Rev. and Tax. Code § 32305