§ 32305
52 words·~1 min read·
/ca/revenue-and-taxation-code/32305A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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.