Time for payment of amount specified; finality of determination; penalty for delinquent payment. The amount specified in the determination must be paid within 10 days after the service of the notice of the determination unless a petition for redetermination is filed within that period. If the amount of the determination is not paid within that period and a petition for redetermination is not filed, the determination becomes final and any penalty for delinquency and interest provided for in this chapter attaches to the amount of the determination.

Last modified: February 27, 2006