Section 75.72.

Cal. Revenue and Taxation Code - RTC § 75.72.
in effect
Sign in to generate a plain English summaryAsk Belisarius Agent
Any penalties, costs, or other charges resulting from delinquency of supplemental taxes shall be distributed pursuant to Part 8 (commencing with Section 4651).

References

referencesCal. Revenue and Taxation Code - RTC § 4651.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

Starting a business in California? California LLC guide: costs and requirements