Rev. & Tax. Code, § 32252 · Article 1. Returns and Payments
Rev. & Tax. Code, § 32252
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
(a) Any taxpayer who fails to pay any tax to the state or any amount of tax required to be collected and paid to the state, except amounts of determinations made by the board under Article 2 (commencing with Section 32271) or Article 3 (commencing with Section 32291), within the time required shall pay a penalty of 10 percent of the amount of the tax, together with interest on that tax 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 dates set forth in Sections 32251, or the due date established by the board in accordance with Section 32251.5 shall pay a penalty of fifty dollars ($50).
(c) The penalties imposed by this section shall be limited to either the fifty dollars ($50) provided in subdivision (b), or 10 percent of the tax provided in subdivision (a), whichever is greater.
Notes and commentary — not statutory text
History
Amended by Stats. 2000, Ch. 923, Sec. 21. 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=32252.
- Text hash
- sha256 da62441b5b002adf4243b82a5c5b863b8939baa1c462c0aac9cbd025002ac355
- 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, § 32251Printed as Sections 32251
- Rev. & Tax. Code, § 32251.5Printed as Section 32251.5
- Rev. & Tax. Code, div. 2, pt. 14, ch. 6, art. 2Deficiency DeterminationsPrinted as Article 2 (commencing with Section 32271)
- Rev. & Tax. Code, div. 2, pt. 14, ch. 6, art. 3Determinations if No Return MadePrinted as Article 3 (commencing with Section 32291)
Cited by 4 provisions
Provisions in this library whose text cites Rev. & Tax. Code, § 32252. Each shows the citation as that text prints it.
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