California Statutes
§ 11354. — 11354. (Amended by Stats. 1996, Ch. 1087, Sec. 38.)
California·Code RTC Revenue and Taxation Code - RTC·Div. 2. DIVISION 2. OTHER TAXES·Part 6. PART 6. PRIVATE RAILROAD CAR TAX·Ch. 2. CHAPTER 2. Assessments·Art. 6. ARTICLE 6. Jeopardy Assessments
A jeopardy assessment is delinquent at the time it becomes final, and if unpaid at this time, a penalty of 10 percent of the tax shall be added thereto, plus interest on the amount of tax at the adjusted annual rate established pursuant to Section 19521 from the date on which the tax becomes due and payable until the date of payment.
Free access — add to your briefcase to read the full text and ask questions with AI
California § 11354. (11354. (Amended by Stats. 1996, Ch. 1087, Sec. 38.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Amended by Stats. 1996, Ch. 1087, Sec. 38. Effective January 1, 1997.