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Business Taxes Law Guide—Revision 2024
Hazardous Substances Tax Law
Revenue and Taxation Code
Division 2. Other Taxes
Part 22. Hazardous Substances Tax Law
Chapter 3. Determinations
Article 4. Redeterminations
Section 43306
43306. Due date of determination; penalty. All amounts determined to be due by the board under Article 2 (commencing with Section 43201) 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.
History—Stats. 1982, Ch. 496, in effect July 12, 1982, deleted "or Article … 43251)" after "43201)," deleted "there … thereto" before "a penalty" and added "shall … payable" after "to be due."