Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Alcoholic Beverage Tax Law
CHAPTER 6. DETERMINATIONS
Article 4. Redeterminations
32305. Due date of determinations; penalty. 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.
History.—Added by Stats. 1967, p. 2330, in effect November 8, 1967, formerly part of Section 32301.