{"code":"FAC","codeName":"Food and Agricultural Code","section":"73261","citation":"Food & Agr. Code, § 73261","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 22. MARKETING ADVISORY AND PROMOTIONAL AGENCY LAWS [63901. - 79995.]","url":"https://blackletter.si/food-and-agricultural-code/division-22"},{"name":"PART 2. MARKETING ADVISORY AND PROMOTIONAL COUNCILS AND COMMISSIONS [64001. - 79995.]","url":"https://blackletter.si/food-and-agricultural-code/division-22/part-2"},{"name":"CHAPTER 11. California Navel Orange Commission [73001. - 73356.]","url":"https://blackletter.si/food-and-agricultural-code/division-22/part-2/chapter-11"},{"name":"ARTICLE 6. Assessments and Records [73251. - 73261.]","url":"https://blackletter.si/food-and-agricultural-code/division-22/part-2/chapter-11/article-6"}],"history":"Added by Stats. 1983, Ch. 494, Sec. 1.   Effective July 28, 1983.","effective":"1983-07-28","html":"<p>Any producer or handler who fails to file a return or pay any assessment within the time required by the commission shall pay to the commission a penalty of 10 percent of the amount of the assessment determined to be due and, in addition, 2 percent interest per month on the unpaid balance.</p>","text":"Any producer or handler who fails to file a return or pay any assessment within the time required by the commission shall pay to the commission a penalty of 10 percent of the amount of the assessment determined to be due and, in addition, 2 percent interest per month on the unpaid balance.","otherVersions":[],"url":"https://blackletter.si/food-and-agricultural-code/assessments-and-records-73261","source":"California Legislative Information bulk export (pubinfo)"}