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BTLG Table of Contents > Sales and Use Tax Law > Chapter 5 > Section 6565

Sales And Use Tax Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 1. Sales and Use Taxes
Chapter 5. Determinations

Article 5. Redeterminations

Section 6565

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6565. Due date of determination; penalty. 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.

Penalty when retailer bankrupt.—Since a tax and penalty computed in accordance with Section 6511 for periods prior to commencement of bankruptcy proceedings could not be paid by a receiver in bankruptcy, the amount added as a penalty for the receiver's failure to pay is not allowable as a claim in bankruptcy. State Board of Equalization v. Goggin (1950) 183 F.2d 489, cert. den. (1950) 340 U.S. 891.