All amounts determined to be due by the board under Article 2 (commencing with Section 55061) 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 § 55086
Redeterminations
Known as the Fee Collection Procedures Law
The act spans §§ 55001–55381 (118 sections).
Added by Stats. 1992, Ch. 407, Sec. 1
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.