{"code":"RTC","codeName":"Revenue and Taxation Code","section":"38446","citation":"Rev. & Tax. Code, § 38446","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 18.5. TIMBER YIELD TAX [38101. - 38908.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-18.5"},{"name":"CHAPTER 5. Determinations [38401. - 38455.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-18.5/chapter-5"},{"name":"ARTICLE 5. Redeterminations [38441. - 38447.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-18.5/chapter-5/article-5"}],"history":"Added by Stats. 1976, Ch. 176.","effective":null,"html":"<p>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.</p>","text":"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.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/redeterminations-38446","source":"California Legislative Information bulk export (pubinfo)"}