Rev. & Tax. Code, § 41095 · Article 6. Interest and Penalties
Rev. & Tax. Code, § 41095
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 department under Article 3 (commencing with Section 41070) or Article 4 (commencing with Section 41080), within the time required shall pay a penalty of 10 percent 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 41052 or the due date established by the department in accordance with Section 41052.1, 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. 2022, Ch. 474, Sec. 58. (SB 1496) Effective January 1, 2023.
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=41095.
- Text hash
- sha256 5e44243f48dbbaf48b9e1a8d1ec512d00988420f288c314180a66bbfe0a15e52
- 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, § 41052Printed as Section 41052
- Rev. & Tax. Code, § 41052.1Printed as Section 41052.1
- Rev. & Tax. Code, div. 2, pt. 20, ch. 4, art. 3Deficiency DeterminationsPrinted as Article 3 (commencing with Section 41070)
- Rev. & Tax. Code, div. 2, pt. 20, ch. 4, art. 4Determinations if No Return MadePrinted as Article 4 (commencing with Section 41080)
Cited by 3 provisions
Provisions in this library whose text cites Rev. & Tax. Code, § 41095. Each shows the citation as that text prints it.
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.