Revenue and Taxation Code section 55086

All amounts determined to be due by the board under Article 2 (commencing with Section 55061) 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 55086, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=55086.­ (updated Jan. 1, 1993; accessed Jun. 25, 2025).

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Verified:
Jun. 25, 2025

§ 55086's source at ca​.gov