Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
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.