Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2011
Emergency Telephone Users Surcharge Law
CHAPTER 4. DETERMINATION OF SURCHARGE
Article 5. Redeterminations
41090. Due date of determination; penalty. All determinations made by the board under Article 3 or 4 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 or ten dollars ($10), whichever is greater, shall be added thereto.