Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Fee Collection Procedures Law

Chapter 3. Determinations

Article 3. Redeterminations

Section 55086

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.