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2017 California Code
Revenue and Taxation Code - RTC
DIVISION 2 - OTHER TAXES
PART 14 - ALCOHOLIC BEVERAGE TAX
CHAPTER 6 - Determinations
ARTICLE 4 - Redeterminations
Section 32305.
Universal Citation: CA Rev & Tax Code § 32305 (2017)
32305.
All amounts determined to be due by the board under Article 2 or 3 of this chapter are due and payable at the time they become final, and if not paid when due and payable, there shall be added thereto a penalty of 10 percent of the amount determined to be due.
(Added by Stats. 1967, Ch. 881.)
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