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BTLG Table of Contents > Fee Collection Procedures Law > Chapter 3 > Section 55086

Fee Collection Procedures Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 30. Fee Collection Procedures Law
Chapter 3. Determinations
Article 3. Redeterminations

Section 55086

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55086. Due date of determination; penalty. All amounts determined to be due by the board under Article 2 (commencing with Section 55061) are due and payable at the time they become final, and if not paid when due and payable, a penalty of 10 percent of the amount determined to be due shall be added to the amount due and payable.