§ 30174
72 words·~1 min read·
/ca/revenue-and-taxation-code/30174A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
If the amount specified in the determination made under this article is not paid within 10 days after service of the notice upon the distributor, the determination becomes final unless a petition for redetermination is filed with the board within the 10-day period. The determination is due and payable when it becomes final and the amounts determined, exclusive of interest and penalties, shall bear interest at the rate prescribed by Section 30171.