Revenue and Taxation Code section 46356

All amounts determined to be due by the board under Article 2 (commencing with Section 46201) or Article 3 (commencing with Section 46251) 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 46356, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=46356.­ (accessed May 13, 2025).

Last Updated

May 12, 2025

§ 46356’s source at ca​.gov