{"code":"RTC","codeName":"Revenue and Taxation Code","section":"41090","citation":"Rev. & Tax. Code, § 41090","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 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001. - 41176.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-20"},{"name":"CHAPTER 4. Determination of Surcharge [41050. - 41099.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-20/chapter-4"},{"name":"ARTICLE 5. Redeterminations [41085. - 41091.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-20/chapter-4/article-5"}],"history":"Amended by Stats. 2021, Ch. 432, Sec. 92.   (SB 824)   Effective January 1, 2022.","effective":"2022-01-01","html":"<p>All determinations made by the department under Article 3 or 4 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 department under Article 3 or 4 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-41090","source":"California Legislative Information bulk export (pubinfo)"}