§ 40096
59 words·~1 min read·
/ca/revenue-and-taxation-code/40096A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
All determinations made by the board under Article 3 (commencing with Section 40071) or Article 4 (commencing with Section 40081) 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.