Section 40096 Of Article 5. Redeterminations From California Revenue And Taxation Code >> Division 2. >> Part 19. >> Chapter 4. >> Article 5.

. 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.