Rev. & Tax. Code, § 30281 · Article 6. Interest and Penalties
Rev. & Tax. Code, § 30281
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
(a) Any person who fails to pay any tax, except a tax determined by the board under Article 2 (commencing with Section 30201) or Article 3 (commencing with Section 30221), within the time required shall pay a penalty of 10 percent of the amount of the tax, in addition to the tax, plus interest at the modified adjusted rate per month, or fraction thereof, established pursuant to Section 6591.5, from the date on which the tax became due and payable until the date of payment.
(b) Any person who fails to file a return in accordance with the due date set forth in Section 30181 or Section 30183, shall pay a penalty of 10 percent of the amount of the tax with respect to the period for which the return is required.
(c) The penalties imposed by this section shall be limited to a maximum of 10 percent of the tax for which the return is required for any one return.
Notes and commentary — not statutory text
History
Amended by Stats. 2000, Ch. 923, Sec. 17. Effective January 1, 2001.
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=30281.
- Text hash
- sha256 949f997f19a0140a77e3b6cd4ce1d4a101fa9742cd45cf405aa47be5e3d8d64e
- 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.
Revenue and Taxation Code
- Rev. & Tax. Code, § 6591.5Printed as Section 6591.5
- Rev. & Tax. Code, § 30181Printed as Section 30181
- Rev. & Tax. Code, § 30183Printed as Section 30183
- Rev. & Tax. Code, div. 2, pt. 13, ch. 4, art. 2Deficiency DeterminationsPrinted as Article 2 (commencing with Section 30201)
- Rev. & Tax. Code, div. 2, pt. 13, ch. 4, art. 3Determinations If No Report or Return MadePrinted as Article 3 (commencing with Section 30221)
Cited by 3 provisions
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