Revenue and Taxation Code section 40096

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.

Source: Section 40096, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=40096.­ (updated Jan. 1, 1994; accessed Jun. 25, 2025).

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Verified:
Jun. 25, 2025

§ 40096's source at ca​.gov