BlackletterCalifornia law

Revenue and Taxation Code § 46154.1

ARTICLE 1. Returns and Payments

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

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.