{"code":"EDC","codeName":"Education Code","section":"23003","citation":"Ed. Code, § 23003","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"TITLE 1. GENERAL EDUCATION CODE PROVISIONS [1. - 32527.]","url":"https://blackletter.si/education-code/title-1"},{"name":"DIVISION 1. GENERAL EDUCATION CODE PROVISIONS [1. - 32527.]","url":"https://blackletter.si/education-code/title-1/division-1"},{"name":"PART 13. STATE TEACHERS' RETIREMENT SYSTEM [22000. - 25115.]","url":"https://blackletter.si/education-code/title-1/division-1/part-13"},{"name":"CHAPTER 17. Employer Collection and Reporting Procedures [23000. - 23012.]","url":"https://blackletter.si/education-code/title-1/division-1/part-13/chapter-17"}],"history":"Amended by Stats. 2009, Ch. 249, Sec. 5.   (AB 654)   Effective January 1, 2010.","effective":"2010-01-01","html":"<p>(a) If a county superintendent of schools or employing agency or school district or community college district that reports directly to the system fails to make payment of contributions as provided in Section <a href=\"/edc/23002\">23002</a>, the board shall, in accordance with regulations, assess penalties.</p><p>(b) The board shall, in accordance with regulations, charge regular interest on any delinquent contributions under this part.</p>","text":"(a) If a county superintendent of schools or employing agency or school district or community college district that reports directly to the system fails to make payment of contributions as provided in Section 23002, the board shall, in accordance with regulations, assess penalties. (b) The board shall, in accordance with regulations, charge regular interest on any delinquent contributions under this part.","otherVersions":[],"url":"https://blackletter.si/education-code/employer-collection-and-reporting-procedures-23003","source":"California Legislative Information bulk export (pubinfo)"}