DIVISION 2. OTHER TAXES 6001-61050›PART 19. ENERGY RESOURCES SURCHARGE LAW 40001-40216›CHAPTER 4. Determination of Surcharge 40051-40105›ARTICLE 6. Interest and Penalties 40101-40105
§ 40105
California Revenue and Taxation Code · 2026-09 edition · updated 2026-10-03 · California
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