{"code":"RTC","codeName":"Revenue and Taxation Code","section":"32305","citation":"Rev. & Tax. Code, § 32305","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 14. ALCOHOLIC BEVERAGE TAX [32001. - 32557.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-14"},{"name":"CHAPTER 6. Determinations [32251. - 32313.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-14/chapter-6"},{"name":"ARTICLE 4. Redeterminations [32301. - 32306.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-14/chapter-6/article-4"}],"history":"Added by Stats. 1967, Ch. 881.","effective":null,"html":"<p>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.</p>","text":"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.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/redeterminations-32305","source":"California Legislative Information bulk export (pubinfo)"}