{"code":"RTC","codeName":"Revenue and Taxation Code","section":"45306","citation":"Rev. & Tax. Code, § 45306","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 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001. - 45984.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-23"},{"name":"CHAPTER 3. Determinations [45151. - 45353.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-23/chapter-3"},{"name":"ARTICLE 3. Redeterminations [45301. - 45307.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-23/chapter-3/article-3"}],"history":"Added by Stats. 1987, Ch. 1319, Sec. 6.   Effective September 28, 1987.","effective":"1987-09-28","html":"<p>All amounts determined to be due by the board under Article 2 (commencing with Section <a href=\"/rtc/45201\">45201</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 45201) 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-45306","source":"California Legislative Information bulk export (pubinfo)"}