California § 72072.8 - Failure by a service user to pay any tax imposed by this article shall result in
Full text of California Public Contract Code - PCC § 72072.8 — Failure by a service user to pay any tax imposed by this article shall result in, with citation guidance and answers to common questions.
§ 72072.8. Failure by a service user to pay any tax imposed by this article shall result in
Failure by a service user to pay any tax imposed by this article shall result in the following interest and penalties on the service user: (a) Any service user who fails to pay any tax imposed by this article within 90 days of the date of receipt of notice of the amount of tax due from the service supplier shall pay a penalty of 10 percent of the amount of the unpaid tax. (b) In addition to the penalty imposed in this section, any service user who fails to pay any tax imposed by this article, shall pay interest at the rate of 6 percent per annum, exclusive of penalties, from the date on which the remittance first became delinquent until paid, and a collection charge of five dollars ($5) for each delinquent account. (c) The penalties, interest, and collection charges imposed by this section shall not be billed or collected by the service supplier, but shall be determined and collected by the board.
Source: official California text · Last verified 2026-08-27
Frequently Asked Questions About California § 72072.8
What does Public Contract Code - PCC § 72072.8 cover?
Section 72072.8 ("Failure by a service user to pay any tax imposed by this article shall result in") is part of the Public Contract Code - PCC, the codified statutory law of California. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite California § 72072.8?
A common citation format is "Public Contract Code - PCC § 72072.8" (California). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of California law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the California official source linked on this page or consult a licensed California attorney.
How does California § 72072.8 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in California can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in California.