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 Jul. 21, 2025).

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Verified:
Jul. 21, 2025

§ 38446's source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_38446

Original Source: Section 38446, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=38446. (last accessed May 12, 2025).