Revenue and Taxation Code § 46154.1

ARTICLE 1. Returns and Payments

Current as of September 28, 2026Rev. & Tax. Code, § 46154.1Official source ↗Ask about this

Added by Stats. 2000, Ch. 923, Sec. 54.5. Effective January 1, 2001.

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.