Rev. & Tax. Code, § 7705 · Article 5. Jeopardy Determinations and Weekly Payments
Rev. & Tax. Code, § 7705
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
If any supplier fails to pay any weekly installment of tax shown to be due by the supplier’s return on the Tuesday when required to be paid, a penalty of 5 percent shall be added thereto. In addition, if any weekly installment of tax remains unpaid on the last day of the month following the month during which the last of the removals, entries for sales occurred on which the weekly installment was levied, a penalty of 10 percent of the installment, exclusive of penalties, shall be added thereto.
The weekly installment shall be deemed not paid or unpaid on any particular day:
(a) If not paid prior to 5 p.m. of that day, when paid in person.
(b) If the envelope in which the remittance is enclosed bears a post office cancellation mark dated later than that day, when paid by mail.
Notes and commentary — not statutory text
History
Repealed and added by Stats. 2000, Ch. 1053, Sec. 12. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.
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=7705.
- Text hash
- sha256 2994d4eb38441823acf2ca0a4c6536d81273559b95a864a646150f7d116d9d68
- 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
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.