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Business Taxes Law Guide – Revision 2022
 

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


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.