Revenue and Taxation Code - RTC
DIVISION 2. OTHER TAXES [6001 - 61050]
( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) PART 13. CIGARETTE TAX [30001 - 30483]
( Part 13 added by Stats. 1959, Ch. 1040. ) CHAPTER 4. Determinations [30181 - 30285]
( Chapter 4 added by Stats. 1959, Ch. 1040. ) ARTICLE 5. Redeterminations [30261 - 30266]
( Article 5 added by Stats. 1959, Ch. 1040. ) 30264.
All determinations made by the board under Article 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.
(Added by Stats. 1959, Ch. 1040.)