All amounts determined to be due by the board under Article 2 (commencing with Section 50113) are due and payable at the time they become final, and, if not paid when due and payable, a penalty of 10 percent of the amount determined to be due shall be added to the amount due and payable.
Cal. Rev. & Tax. Code § 50119
Redeterminations
Known as the Underground Storage Tank Maintenance Fee Law
The act spans §§ 50101–50162 (120 sections).
Amended by Stats. 1990, Ch. 1366, Sec. 55
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.