{"code":"FAC","codeName":"Food and Agricultural Code","section":"15062","citation":"Food & Agr. Code, § 15062","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 7. AGRICULTURAL CHEMICALS, LIVESTOCK REMEDIES, AND COMMERCIAL FEEDS [12500. - 15340.]","url":"https://blackletter.si/food-and-agricultural-code/division-7"},{"name":"CHAPTER 6. Commercial Feed [14901. - 15103.]","url":"https://blackletter.si/food-and-agricultural-code/division-7/chapter-6"},{"name":"ARTICLE 11. Inspection Tonnage Tax [15061. - 15062.]","url":"https://blackletter.si/food-and-agricultural-code/division-7/chapter-6/article-11"}],"history":"Amended by Stats. 2000, Ch. 1000, Sec. 7.   Effective January 1, 2001.","effective":"2001-01-01","html":"<p>Every person subject to payment of the inspection tonnage tax shall make reports and payments in the manner prescribed by the director by regulation.</p><p>If payment is delinquent, a penalty of 15 percent of the amount past due shall be charged. For payments more than 12 months delinquent, an additional penalty of 1 percent per month of the amount past due shall be charged. The secretary shall set a penalty fee, as necessary to cover administrative costs, for any delinquency in making a report.</p>","text":"Every person subject to payment of the inspection tonnage tax shall make reports and payments in the manner prescribed by the director by regulation. If payment is delinquent, a penalty of 15 percent of the amount past due shall be charged. For payments more than 12 months delinquent, an additional penalty of 1 percent per month of the amount past due shall be charged. The secretary shall set a penalty fee, as necessary to cover administrative costs, for any delinquency in making a report.","otherVersions":[],"url":"https://blackletter.si/food-and-agricultural-code/inspection-tonnage-tax-15062","source":"California Legislative Information bulk export (pubinfo)"}