Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2011
 

Use Fuel Tax Law

CHAPTER 4. DETERMINATIONS.

Article 5. Redeterminations

Section 8854

8854. Due date of determination; penalty. 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 percent of the amount of the determination, exclusive of interest and penalties, shall be added thereto.

History.—Stats. 1954, p. 114, in effect April 20, 1954, substituted a penalty of "10" for "25" percent.