Rev. & Tax. Code, § 46154 · Article 1. Returns and Payments
Rev. & Tax. Code, § 46154
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 fee to the state or any amount of fee required to be collected and paid to the state, except amounts of determinations made by the board under Article 2 (commencing with Section 46201) or Article 3 (commencing with Section 46251), within the time required shall pay a penalty of 10 percent of the fee or amount of fee, in addition to the fee or amount of fee, plus interest at the modified adjusted rate per month, or fraction thereof, established pursuant to Section 6591.5, from the date on which the fee or the amount of fee required to be collected became due and payable to the state until the date of payment.
(b) Any feepayer who fails to file a return in accordance with the due date set forth in subdivision (a) of Section 46151 or the due date established by the board in accordance with Section 46152, shall pay a penalty of 10 percent of the amount of the fee 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 fee for which the return is required for any one return.
Notes and commentary — not statutory text
History
Amended by Stats. 2000, Ch. 923, Sec. 54. 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=46154.
- Text hash
- sha256 ca2141a91589c6683788a94e9fa8743f61d5fd6ec551f85807b10e01bb9fd7a6
- 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, § 46151Printed as Section 46151
- Rev. & Tax. Code, § 46152Printed as Section 46152
- Rev. & Tax. Code, div. 2, pt. 24, ch. 3, art. 2Deficiency DeterminationsPrinted as Article 2 (commencing with Section 46201)
- Rev. & Tax. Code, div. 2, pt. 24, ch. 3, art. 3Determinations If No Return MadePrinted as Article 3 (commencing with Section 46251)
Cited by 4 provisions
Provisions in this library whose text cites Rev. & Tax. Code, § 46154. 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.