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Earlier editions: 2020-112018-11

DIVISION 2. OTHER TAXES 6001-61050›PART 13. CIGARETTE TAX 30001-30483›CHAPTER 4. Determinations 30181-30285›ARTICLE 5. Redeterminations 30261-30266

§ 30264

California Revenue and Taxation Code · 2026-10 edition · updated 2026-10-04 · California

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.)

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California Revenue and Taxation Code

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