Revenue and Taxation Code section 45306

All amounts determined to be due by the board under Article 2 (commencing with Section 45201) are due and payable at the time they become final, and, if not paid when due and payable, a penalty of 10 percent of the amount determined to be due shall be added to the amount due and payable.

Source: Section 45306, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=45306. (accessed May 12, 2025).

45301
45302
45303
45304
45305
45306
45307

Last Updated

May 12, 2025

§ 45306’s source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_45306

Original Source: Section 45306, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=45306. (last accessed May 12, 2025).