Cal. Rev. & Tax. Code § 45306

Current through the 2023 Legislative Session.

Section 45306 - Penalty if amount not paid when due

All amounts determined to be due by the board under Article 2 (commencing with Section 45201) 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.

Ca. Rev. and Tax. Code § 45306

Added by Stats. 1987, Ch. 1319, Sec. 6. Effective September 28, 1987.