Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Cigarette and Tobacco Products Tax Law


Article 3. Determinations

Section 30174

30174. Determination final. If the amount specified in the determination made under this article is not paid within 10 days after service of the notice upon the distributor, the determination becomes final unless a petition for redetermination is filed with the board within the 10-day period. The determination is due and payable when it becomes final and the amounts determined, exclusive of interest and penalties, shall bear interest at the rate prescribed by Section 30171.

History.—Added by Stats. 1961, p. 2317, operative July 16, 1961.

1Chapter 3.5 was added to Part 13 by Stats. 1961, p. 2315, operative July 16, 1961.