Revenue and Taxation Code section 41090

All determinations made by the department under Article 3 or 4 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 41090, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=41090.­ (updated Jan. 1, 2022; accessed Jun. 30, 2025).

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Verified:
Jun. 30, 2025

§ 41090's source at ca​.gov