California · Revenue and Taxation Code - RTC

RTC §6565: All determinations made by the board under Articles 2 or 3 of this chapter are due and payable at the time they become final.

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All determinations made by the board under Articles 2 or 3 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 per cent of the amount of the determination, exclusive of interest and penalties, shall be added thereto.

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