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 per cent of the amount of the determination, exclusive of interest and penalties, shall be added thereto.
Cal. Rev. & Tax. Code § 6565
Redeterminations
Applied in 1 court decision — leading case 167 Cal. App. 2d 318 - Independent Iron Works, Inc. v. State Board of Equalization (1959)
Most recently applied in 167 Cal. App. 2d 318 - Independent Iron Works, Inc. v. State Board of Equalization (January 1959)
Added by Stats. 1941, Ch. 36.
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.