California Statutes
§ 38446. — 38446. (Added by Stats. 1976, Ch. 176.)
California·Code RTC Revenue and Taxation Code - RTC·Div. 2. DIVISION 2. OTHER TAXES·Part 18.5. PART 18.5. TIMBER YIELD TAX·Ch. 5. CHAPTER 5. Determinations·Art. 5. ARTICLE 5. Redeterminations
All determinations made by the board under Articles 2 or 3 of this chapter are due and payable at the time they become final. If they are not paid when due and payable, a penalty of 10 percent of the amount of the determination, exclusive of interest and penalties, shall be added thereto.
Free access — add to your briefcase to read the full text and ask questions with AI
California § 38446. (38446. (Added by Stats. 1976, Ch. 176.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Added by Stats. 1976, Ch. 176.