Education Code § 23003

CHAPTER 17. Employer Collection and Reporting Procedures

Current as of September 28, 2026Ed. Code, § 23003Official source ↗

Amended by Stats. 2009, Ch. 249, Sec. 5. (AB 654) Effective January 1, 2010.

(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.