§ 38446
53 words·~1 min read·
/ca/revenue-and-taxation-code/38446A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
All determinations made by the board under Articles 2 or 3 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.