Revenue and Taxation Code section 32305

All amounts determined to be due by the board under Article 2 or 3 of this chapter are due and payable at the time they become final, and if not paid when due and payable, there shall be added thereto a penalty of 10 percent of the amount determined to be due.

Source: Section 32305, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=32305. (updated Jan. 1, 1967; accessed Jun. 25, 2025).

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Up to date

Verified:
Jun. 25, 2025

§ 32305's source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_32305

Original Source: Section 32305, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=32305. (last accessed May 12, 2025).