California Revenue and Taxation Code Section 32305

CA Rev & Tax Code § 32305 (2017)  

All amounts determined to be due by the board under Article 2 or 3 of this chapter are due and payable at the time they become final, and if not paid when due and payable, there shall be added thereto a penalty of 10 percent of the amount determined to be due.

(Added by Stats. 1967, Ch. 881.)

Last modified: October 25, 2018