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DIVISION 2. OTHER TAXES 6001-61050›PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT 41001-41176›CHAPTER 4. Determination of Surcharge 41050-41099›ARTICLE 5. Redeterminations 41085-41091

§ 41090

California Revenue and Taxation Code · 2026-09 edition · updated 2026-10-03 · California

All determinations made by the department 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, shall be added thereto.

(Amended by Stats. 2021, Ch. 432, Sec. 92. (SB 824) Effective January 1, 2022.)

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California Revenue and Taxation Code

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