{"code":"RTC","codeName":"Revenue and Taxation Code","section":"40096","citation":"Rev. & Tax. Code, § 40096","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 19. ENERGY RESOURCES SURCHARGE LAW [40001. - 40216.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-19"},{"name":"CHAPTER 4. Determination of Surcharge [40051. - 40105.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-19/chapter-4"},{"name":"ARTICLE 5. Redeterminations [40091. - 40097.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-19/chapter-4/article-5"}],"history":"Amended by Stats. 1993, Ch. 589, Sec. 163.   Effective January 1, 1994.","effective":"1994-01-01","html":"<p>All determinations made by the board under Article 3 (commencing with Section <a href=\"/rtc/40071\">40071</a>) or Article 4 (commencing with Section <a href=\"/rtc/40081\">40081</a>) 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 3 (commencing with Section 40071) or Article 4 (commencing with Section 40081) 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-40096","source":"California Legislative Information bulk export (pubinfo)"}