PART X PENALTIES, ETC.
F1100A Provisions supplementary to section 100.
F2(1)
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(2)
A penalty determined under section 100 above shall be due and payable at the end of the period of thirty days beginning with the date of the issue of the notice of the determination.
(3)
A penalty determined under section 100 above shall for all purposes be treated as if it were charged in an assessment and due and payable.