Laws, Regulations and Annotations


Business Taxes Law Guide—Revision 2024

Energy Resources Surcharge Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 19. Energy Resources Surcharge Law

Chapter 4. Determination of Surcharge

Article 5. Redeterminations

Section 40096

40096. Due date of determination; penalty. All determinations made by the board under Article 3 (commencing with Section 40071) or Article 4 (commencing with Section 40081) 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.

History—Stats. 1993, Ch. 589, in effect January 1, 1994, added "Article" after "(commencing with Section 40071)" and deleted "of this chapter" after "(commencing with Section 40081)" in the first sentence.