Rev. & Tax. Code, § 8876 · Article 6. Interest and Penalties
Rev. & Tax. Code, § 8876
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
(a) Any user who fails to pay any tax, except taxes determined by the board under Article 2 (commencing with Section 8776) or Article 3 (commencing with Section 8801), 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 user who fails to file a return in accordance with the due date set forth in Section 8751 or the due date established by the board in accordance with Section 8755, shall pay a penalty of 10 percent of the amount of the tax 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 tax for which the return is required for any one return.
Notes and commentary — not statutory text
History
Amended by Stats. 2000, Ch. 923, Sec. 12. 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=8876.
- Text hash
- sha256 da5169b543b0798c5cb53ece8dc2dc63070bc360ddb2213eadd9f01bd14f7470
- 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, § 8751Printed as Section 8751
- Rev. & Tax. Code, § 8755Printed as Section 8755
- Rev. & Tax. Code, div. 2, pt. 3, ch. 4, art. 2Deficiency DeterminationsPrinted as Article 2 (commencing with Section 8776)
- Rev. & Tax. Code, div. 2, pt. 3, ch. 4, art. 3Determinations if No Return MadePrinted as Article 3 (commencing with Section 8801)
Cited by 4 provisions
Provisions in this library whose text cites Rev. & Tax. Code, § 8876. 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.