Revenue and Taxation Code § 32230
‹ § 32223§ 32251 ›Open in browserleginfo ↗32230.
All surtaxes, interest, and penalties imposed and required to be paid under this chapter shall be made in remittances to the State Board of Equalization and shall be deposited in the General Fund.
(Added by Stats. 1991, Ch. 86, Sec. 1. Effective June 30, 1991.)