Revenue and Taxation Code section 38446

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.

Source: Section 38446, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=38446.­ (updated Jan. 1, 1976; accessed Jun. 30, 2025).

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Verified:
Jun. 30, 2025

§ 38446's source at ca​.gov