§ 32305

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

All amounts determined to be due by the board under Article 2 or 3 of this chapter are due and payable at the time they become final, and if not paid when due and payable, there shall be added thereto a penalty of 10 percent of the amount determined to be due.

(Added by Stats. 1967, Ch. 881.)

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California Revenue and Taxation Code

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