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2025 California Code
Revenue and Taxation Code - RTC
DIVISION 2 - OTHER TAXES
PART 2 - MOTOR VEHICLE FUEL TAX LAW
CHAPTER 5 - Determinations and Payments
ARTICLE 6 - Redeterminations
Section 7713.
Universal Citation:
CA Rev & Tax Code § 7713 (2025)
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7713. All determinations made by the board under 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, shall be added thereto. Payments shall be made in the form of a remittance payable to the Controller and shall be filed with the board together with a copy of the notice of determination which the board shall furnish to the supplier for that purpose.
(Repealed and added by Stats. 2000, Ch. 1053, Sec. 12. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)
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