Rev. & Tax. Code, § 40101 · Article 6. Interest and Penalties
Rev. & Tax. Code, § 40101
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 surcharge to the state or any amount of surcharge required to be collected and paid to the state, except amounts of determinations made by the board under Article 3 (commencing with Section 40071) or Article 4 (commencing with Section 40081), within the time required shall pay a penalty of 10 percent of the surcharge or amount of the surcharge, in addition to the surcharge or amount of surcharge, plus interest at the modified adjusted rate per month, or fraction thereof, established pursuant to Section 6591.5, from the date on which the surcharge or the amount of surcharge required to be collected became due and payable to the state until the date of payment.
(b) Any person who fails to file a return in accordance with the due date set forth in Section 40061 shall pay a penalty of 10 percent of the amount of the surcharge 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 surcharge for which the return is required for any one return.
Notes and commentary — not statutory text
History
Amended by Stats. 2000, Ch. 923, Sec. 30. 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=40101.
- Text hash
- sha256 acb7c7497c03be062760bb9ed42b79eb8675af5fdfce1a2165dcb8c9517b0472
- 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, § 40061Printed as Section 40061
- Rev. & Tax. Code, div. 2, pt. 19, ch. 4, art. 3Deficiency DeterminationsPrinted as Article 3 (commencing with Section 40071)
- Rev. & Tax. Code, div. 2, pt. 19, ch. 4, art. 4Determinations If No Return MadePrinted as Article 4 (commencing with Section 40081)
Cited by 3 provisions
Provisions in this library whose text cites Rev. & Tax. Code, § 40101. Each shows the citation as that text prints it.
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