Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Integrated Waste Management Fee Law
Revenue and Taxation Code
Chapter 3. Determinations
Article 3. Redeterminations
45306. Due date of determination; penalty. All amounts determined to be due by the board under Article 2 (commencing with Section 45201) 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.