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2020 California Code
Revenue and Taxation Code - RTC
DIVISION 2 - OTHER TAXES
PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT
CHAPTER 4 - Determination of Surcharge
ARTICLE 5 - Redeterminations
Section 41090.
Universal Citation:
CA Rev & Tax Code § 41090 (2020)
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41090.
All determinations made by the board under Article 3 or 4 of this chapter are due and payable at the time they become final. If they are not paid when due and payable, a penalty of 10 percent of the amount of the determination, exclusive of interest and penalties or ten dollars ($10), whichever is greater, shall be added thereto.
(Added by Stats. 1976, Ch. 443.)
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