Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2014
Fee Collection Procedures Law
Chapter 3. Determinations
Article 3. Redeterminations
55086. Due date of determination; penalty. All amounts determined to be due by the board under Article 2 (commencing with Section 55061) are due and payable at the time they become final, and if not paid when due and payable, a penalty of 10 percent of the amount determined to be due shall be added to the amount due and payable.