Section 40096.

Cal. Revenue and Taxation Code - RTC § 40096.
in effect
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All determinations made by the board under Article 3 (commencing with Section 40071) or Article 4 (commencing with Section 40081) 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.

References

referencesCal. Revenue and Taxation Code - RTC § 40071.
referencesCal. Revenue and Taxation Code - RTC § 40081.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

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