§ 11354
62 words·~1 min read·
/ca/revenue-and-taxation-code/11354A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
A jeopardy assessment is delinquent at the time it becomes final, and if unpaid at this time, a penalty of 10 percent of the tax shall be added thereto, plus interest on the amount of tax at the adjusted annual rate established pursuant to Section 19521 from the date on which the tax becomes due and payable until the date of payment.