Revenue and Taxation Code - RTC
DIVISION 2. OTHER TAXES [6001 - 61050]
( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176]
( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) CHAPTER 4. Determination of Surcharge [41050 - 41099]
( Chapter 4 added by Stats. 1976, Ch. 443. ) ARTICLE 5. Redeterminations [41085 - 41091]
( Article 5 added by Stats. 1976, Ch. 443. ) 41090.
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.
(Amended by Stats. 2021, Ch. 432, Sec. 92. (SB 824) Effective January 1, 2022.)