California Statutes
§ 43306. — 43306. (Amended by Stats. 1982, Ch. 496, Sec. 34.)
California·Code RTC Revenue and Taxation Code - RTC·Div. 2. DIVISION 2. OTHER TAXES·Part 22. PART 22. HAZARDOUS SUBSTANCES TAX LAW·Ch. 3. CHAPTER 3. Determinations·Art. 4. ARTICLE 4. Redeterminations
All amounts determined to be due by the board under Article 2 (commencing with Section 43201) 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.
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California § 43306. (43306. (Amended by Stats. 1982, Ch. 496, Sec. 34.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Amended by Stats. 1982, Ch. 496, Sec. 34. Effective July 12, 1982.