{"code":"RTC","codeName":"Revenue and Taxation Code","section":"46154.1","citation":"Rev. & Tax. Code, § 46154.1","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 2. OTHER TAXES [6001. - 61050.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2"},{"name":"PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001. - 46751.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-24"},{"name":"CHAPTER 3. Determinations [46151. - 46357.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-24/chapter-3"},{"name":"ARTICLE 1. Returns and Payments [46151. - 46159.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-24/chapter-3/article-1"}],"history":"Added by Stats. 2000, Ch. 923, Sec. 54.5.   Effective January 1, 2001.","effective":"2001-01-01","html":"<p>If the information return pursuant to subdivision (c) of Section <a href=\"/rtc/46151\">46151</a> is not filed within the time prescribed, a penalty of five hundred dollars ($500) shall be assessed.</p>","text":"If the information return pursuant to subdivision (c) of Section 46151 is not filed within the time prescribed, a penalty of five hundred dollars ($500) shall be assessed.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/returns-and-payments-46154-1","source":"California Legislative Information bulk export (pubinfo)"}