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.­ (updated Aug. 1, 1991; accessed Jul. 21, 2025).

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Verified:
Jul. 21, 2025

§ 46356's source at ca​.gov