{"code":"RTC","codeName":"Revenue and Taxation Code","section":"11405","citation":"Rev. & Tax. Code, § 11405","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 2. OTHER TAXES [6001. - 61050.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2"},{"name":"PART 6. PRIVATE RAILROAD CAR TAX [11201. - 11702.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-6"},{"name":"CHAPTER 3. Levy and Payment of Tax [11401. - 11409.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-6/chapter-3"}],"history":"Amended by Stats. 1996, Ch. 1087, Sec. 39.   Effective January 1, 1997.","effective":"1997-01-01","html":"<p>If the tax is not paid on or before December 10th following the levy of the tax, a penalty of 10 percent of the amount of the tax shall be added thereto plus interest on the amount of the tax at the adjusted annual rate established pursuant to Section <a href=\"/rtc/19521\">19521</a> from December 10th until the date of payment.</p>","text":"If the tax is not paid on or before December 10th following the levy of the tax, a penalty of 10 percent of the amount of the tax shall be added thereto plus interest on the amount of the tax at the adjusted annual rate established pursuant to Section 19521 from December 10th until the date of payment.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/levy-and-payment-of-tax-11405","source":"California Legislative Information bulk export (pubinfo)"}