{"code":"RTC","codeName":"Revenue and Taxation Code","section":"6565","citation":"Rev. & Tax. Code, § 6565","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 1. SALES AND USE TAXES [6001. - 7176.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-1"},{"name":"CHAPTER 5. Determinations [6451. - 6597.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-1/chapter-5"},{"name":"ARTICLE 5. Redeterminations [6561. - 6566.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-1/chapter-5/article-5"}],"history":"Added by Stats. 1941, Ch. 36.","effective":null,"html":"<p>All determinations made by the board under Articles 2 or 3 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 per cent of the amount of the determination, exclusive of interest and penalties, shall be added thereto.</p>","text":"All determinations made by the board under Articles 2 or 3 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 per cent 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-6565","source":"California Legislative Information bulk export (pubinfo)"}