Laws, Regulations and Annotations

Search

Business Taxes Law Guide – Revision 2022
 

Fee Collection Procedures Law

Public Resources Code

Division 2. Other Taxes
Part 30. Fee Collection Procedures Law
Chapter 3. Determinations
Article 3. Redeterminations

Section 55086


55086. Due date of determination; penalty. All amounts determined to be due by the board under Article 2 (commencing with Section 55061) are due and payable at the time they become final, and if not paid when due and payable, a penalty of 10 percent of the amount determined to be due shall be added to the amount due and payable.