Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2014
Cigarette and Tobacco Products Tax Law
CHAPTER 4. DETERMINATIONS.
Article 5. Redeterminations
30264. Due date; penalty. All determinations made by the board under Article 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.