Home/California/Statutes/Code RTC: Revenue and Taxation Code - RTC/Div. 2.: DIVISION 2. OTHER TAXES/Part 20.: PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT/Ch. 4.: CHAPTER 4. Determination of Surcharge/Art. 5.: ARTICLE 5. Redeterminations/§ 41090.
California Statutes

§ 41090. — 41090. (Amended by Stats. 2021, Ch. 432, Sec. 92.)

California § 41090.
JurisdictionCalifornia
Code RTCRevenue and Taxation Code - RTC
Div. 2.DIVISION 2. OTHER TAXES
Part 20.PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT
Ch. 4.CHAPTER 4. Determination of Surcharge
Art. 5.ARTICLE 5. Redeterminations

This text of California § 41090. (41090. (Amended by Stats. 2021, Ch. 432, Sec. 92.)) 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 § 41090. (2026).

Text

All determinations made by the department under Article 3 or 4 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.

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Legislative History

Amended by Stats. 2021, Ch. 432, Sec. 92. (SB 824) Effective January 1, 2022.
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California § 41090., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/41090..