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DIVISION 2. OTHER TAXES 6001-60709›PART 13. CIGARETTE TAX 30001-30483›CHAPTER 3.5. Stamps and Meter Machines 30161-30180›ARTICLE 3. Determinations 30173-30175

§ 30174

California Revenue and Taxation Code · 2018-11 edition · updated 2026-10-04 · California

If the amount specified in the determination made under this article is not paid within 10 days after service of the notice upon the distributor, the determination becomes final unless a petition for redetermination is filed with the board within the 10-day period. The determination is due and payable when it becomes final and the amounts determined, exclusive of interest and penalties, shall bear interest at the rate prescribed by Section 30171.

(Added by Stats. 1961, Ch. 884.)

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California Revenue and Taxation Code

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