California Revenue and Taxation Code 38446 – All determinations made by the board under Articles 2 or 3 of this …
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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.
(Added by Stats. 1976, Ch. 176.)
Terms Used In California Revenue and Taxation Code 38446
- board: means the California Department of Tax and Fee Administration. See California Revenue and Taxation Code 20