California Statutes
§ 8854. — 8854. (Amended by Stats. 1954, Ch. 7.)
California § 8854.
JurisdictionCalifornia
Code RTCRevenue and Taxation Code - RTC
Div. 2.DIVISION 2. OTHER TAXES
Part 3.PART 3. USE FUEL TAX
Ch. 4.CHAPTER 4. Determinations
Art. 5.ARTICLE 5. Redeterminations
This text of California § 8854. (8854. (Amended by Stats. 1954, Ch. 7.)) 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 § 8854. (2026).
Text
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.
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Legislative History
Amended by Stats. 1954, Ch. 7.
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Bluebook (online)
California § 8854., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/8854..