{"code":"RTC","codeName":"Revenue and Taxation Code","section":"55086","citation":"Rev. & Tax. Code, § 55086","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 30. FEE COLLECTION PROCEDURES LAW [55001. - 55381.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-30"},{"name":"CHAPTER 3. Determinations [55040. - 55103.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-30/chapter-3"},{"name":"ARTICLE 3. Redeterminations [55081. - 55087.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-30/chapter-3/article-3"}],"history":"Added by Stats. 1992, Ch. 407, Sec. 1.   Effective January 1, 1993.","effective":"1993-01-01","html":"<p>All amounts determined to be due by the board under Article 2 (commencing with Section <a href=\"/rtc/55061\">55061</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 55061) 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-55086","source":"California Legislative Information bulk export (pubinfo)"}