California Statutes
§ 32305. — 32305. (Added by Stats. 1967, Ch. 881.)
California § 32305.
JurisdictionCalifornia
Code RTCRevenue and Taxation Code - RTC
Div. 2.DIVISION 2. OTHER TAXES
Part 14.PART 14. ALCOHOLIC BEVERAGE TAX
Ch. 6.CHAPTER 6. Determinations
Art. 4.ARTICLE 4. Redeterminations
This text of California § 32305. (32305. (Added by Stats. 1967, Ch. 881.)) is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Cal. Revenue and Taxation Code - RTC Code § 32305. (2026).
Text
All amounts determined to be due by the board under Article 2 or 3 of this chapter are due and payable at the time they become final, and if not paid when due and payable, there shall be added thereto a penalty of 10 percent of the amount determined to be due.
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Legislative History
Added by Stats. 1967, Ch. 881.
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Bluebook (online)
California § 32305., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/32305..