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California Code, Revenue and Taxation Code - RTC § 38446

Current as of January 01, 2025 | Updated by Findlaw Staff

All determinations made by the board under Articles 2 or 3  1 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.

1 See Revenue and Taxation Code §§ 38411 et seq. and 38421 et seq.
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Cite this article: FindLaw.com - California Code, Revenue and Taxation Code - RTC § 38446 - last updated January 01, 2025 | https://codes.findlaw.com/ca/revenue-and-taxation-code/rtc-sect-38446/

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