{"code":"RTC","codeName":"Revenue and Taxation Code","section":"7713","citation":"Rev. & Tax. Code, § 7713","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 2. MOTOR VEHICLE FUEL TAX LAW [7301. - 8526.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-2"},{"name":"CHAPTER 5. Determinations and Payments [7651. - 7732.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-2/chapter-5"},{"name":"ARTICLE 6. Redeterminations [7710. - 7716.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-2/chapter-5/article-6"}],"history":"Repealed and added by Stats. 2000, Ch. 1053, Sec. 12.   Effective January 1, 2001.   Operative January 1, 2002, by Sec. 53 of Ch. 1053.","effective":"2001-01-01","html":"<p>All determinations made by the board under 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. Payments shall be made in the form of a remittance payable to the Controller and shall be filed with the board together with a copy of the notice of determination which the board shall furnish to the supplier for that purpose.</p>","text":"All determinations made by the board under 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. Payments shall be made in the form of a remittance payable to the Controller and shall be filed with the board together with a copy of the notice of determination which the board shall furnish to the supplier for that purpose.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/redeterminations-7713","source":"California Legislative Information bulk export (pubinfo)"}