Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Underground Storage Tank Maintenance Fee Law
Revenue and Taxation Code
Chapter 3. Determinations
Article 3. Redeterminations
50119. Due date of determination; penalty. All amounts determined to be due by the board under Article 2 (commencing with Section 50113) 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.
History.—Stats. 1990, Ch. 1366, in effect September 27, 1990, substituted "10" for "25".