Rev. & Tax. Code, § 19141 · Article 7. Penalties and Additions to Tax
Rev. & Tax. Code, § 19141
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
Upon certification by the Secretary of State pursuant to subdivision (a) of Section 2204 or subdivision (a) of Section 17713.09 of the Corporations Code, the Franchise Tax Board shall assess a penalty of two hundred fifty dollars ($250). Upon certification by the Secretary of State pursuant to subdivision (a) of Section 6810 or subdivision (a) of Section 8810 of the Corporations Code, the Franchise Tax Board shall assess a penalty of fifty dollars ($50). Any penalty assessed under this section shall be a final assessment due and payable at the time of assessment but no interest shall accrue thereon. The assessment shall be collected as other taxes, interest, and penalties are collected by the Franchise Tax Board unless the Secretary of State decertifies the name of the corporation as provided in subdivision (e) or (f) of Section 2204, subdivision (e) of Section 6810, subdivision (e) of Section 8810, or subdivision (e) of Section 17713.08, of the Corporations Code.
Notes and commentary — not statutory text
History
Amended by Stats. 2012, Ch. 419, Sec. 28. (SB 323) Effective January 1, 2013. Operative January 1, 2014, by Sec. 32 of Ch. 419.
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=RTC§ionNum=19141.
- Text hash
- sha256 0626e2173d322aefc59530b3754f703d00b4f5674741d964bd92bee724d2bc6a
- 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.
Corporations Code
Revenue and Taxation Code
Cited by 8 provisions
Provisions in this library whose text cites Rev. & Tax. Code, § 19141. Each shows the citation as that text prints it.
Corporations Code
- Corp. Code, § 2204Printed as Section 19141 of the Revenue and Taxation Code
- Corp. Code, § 6810Printed as Section 19141 of the Revenue and Taxation Code
- Corp. Code, § 8810Printed as Section 19141 of the Revenue and Taxation Code
- Corp. Code, § 12670Printed as Section 19141 of the Revenue and Taxation Code
- Corp. Code, § 17713.09Printed as Section 19141 of the Revenue and Taxation Code
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.