{"code":"RTC","codeName":"Revenue and Taxation Code","section":"43306","citation":"Rev. & Tax. Code, § 43306","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 22. HAZARDOUS SUBSTANCES TAX LAW [43001. - 43651.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-22"},{"name":"CHAPTER 3. Determinations [43152. - 43352.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-22/chapter-3"},{"name":"ARTICLE 4. Redeterminations [43301. - 43307.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-22/chapter-3/article-4"}],"history":"Amended by Stats. 1982, Ch. 496, Sec. 34.   Effective July 12, 1982.","effective":"1982-07-12","html":"<p>All amounts determined to be due by the board under Article 2 (commencing with Section <a href=\"/rtc/43201\">43201</a>) are due and payable at the time they become final, and, if not paid when due and payable, a penalty of 10 percent of the amount determined to be due shall be added to the amount due and payable.</p>","text":"All amounts determined to be due by the board under Article 2 (commencing with Section 43201) are due and payable at the time they become final, and, if not paid when due and payable, a penalty of 10 percent of the amount determined to be due shall be added to the amount due and payable.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/redeterminations-43306","source":"California Legislative Information bulk export (pubinfo)"}