{"code":"RTC","codeName":"Revenue and Taxation Code","section":"8854","citation":"Rev. & Tax. Code, § 8854","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 3. USE FUEL TAX [8601. - 9355.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-3"},{"name":"CHAPTER 4. Determinations [8751. - 8880.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-3/chapter-4"},{"name":"ARTICLE 5. Redeterminations [8851. - 8855.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-3/chapter-4/article-5"}],"history":"Amended by Stats. 1954, Ch. 7.","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 percent 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 percent 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-8854","source":"California Legislative Information bulk export (pubinfo)"}