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.­ (updated Sep. 28, 1987; accessed Jun. 30, 2025).

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Verified:
Jun. 30, 2025

§ 45306's source at ca​.gov