{"code":"RTC","codeName":"Revenue and Taxation Code","section":"30264","citation":"Rev. & Tax. Code, § 30264","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 13. CIGARETTE TAX [30001. - 30483.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-13"},{"name":"CHAPTER 4. Determinations [30181. - 30285.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-13/chapter-4"},{"name":"ARTICLE 5. Redeterminations [30261. - 30266.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-13/chapter-4/article-5"}],"history":"Added by Stats. 1959, Ch. 1040.","effective":null,"html":"<p>All determinations made by the board under Article 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.</p>","text":"All determinations made by the board under Article 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.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/redeterminations-30264","source":"California Legislative Information bulk export (pubinfo)"}