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Earlier editions: 2020-112018-112026-09

DIVISION 2. OTHER TAXES 6001-61050›PART 18.5. TIMBER YIELD TAX 38101-38908›CHAPTER 5. Determinations 38401-38455›ARTICLE 5. Redeterminations 38441-38447

§ 38446

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

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 percent of the amount of the determination, exclusive of interest and penalties, shall be added thereto.

(Added by Stats. 1976, Ch. 176.)

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California Revenue and Taxation Code

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