Ed. Code, § 23006 · Chapter 17. Employer Collection and Reporting Procedures
Ed. Code, § 23006
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
(a) If a county superintendent of schools or employing agency or school district or community college district that reports directly to the system, submits monthly reports, as specified by Section 23004, late, as defined in Section 23005, or in unacceptable form, the board shall, in accordance with regulations, assess penalties.
(b) The board shall, in accordance with regulations, assess penalties, based on the sum of the employer and employee contributions required under this part by the report, for late or unacceptable submission of reports, at a rate of interest equal to the regular interest rate.
Notes and commentary — not statutory text
History
Amended by Stats. 2011, Ch. 703, Sec. 7. (SB 349) Effective January 1, 2012.
Source of truth
- Edition
- As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
- Official file
- https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=EDC§ionNum=23006.
- Text hash
- sha256 738935564bfbdfb6815aa1e118d3c7f98fe0c1905dd699aa866149e28d34d27f
- Composed by
- compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section
This section cites
Provisions in this library that the text above cites, as it prints each citation. A range cited as “ss. 61.13-61.16” links its first and last provisions.
Cited by 4 provisions
Provisions in this library whose text cites Ed. Code, § 23006. Each shows the citation as that text prints it.
Education Code
- Ed. Code, § 1510Printed as Sections 1090, 1091, 1092, 1093, 1094, 1095, 1096, 1200, 1201, 1202, 1203, 1240, 1243, 1244, 1245, 1290, 1298, 2600, 5425, 5426, 10020, 16061, 16166, 23000, 23002, 23003, 23004, 23005, 23006, 23008, 3
- Ed. Code, § 23008Printed as Section 23006
- Ed. Code, § 23010Printed as Section 23003, 23006, or 23008
- Ed. Code, § 23011Printed as Section 23003, 23006, or 23008
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