Revenue and Taxation Code section 11405

If the tax is not paid on or before December 10th following the levy of the tax, a penalty of 10 percent of the amount of the tax shall be added thereto plus interest on the amount of the tax at the adjusted annual rate established pursuant to Section 19521 from December 10th until the date of payment.

Source: Section 11405, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=11405.­ (updated Jan. 1, 1997; accessed Oct. 27, 2025).

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Verified:
Oct. 27, 2025

§ 11405's source at ca​.gov