§ 43155.01
567 words·~3 min read·
/ca/revenue-and-taxation-code/43155-01·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
(a)A person who fails to pay any generation and handling fee or installment, except amounts of determinations made by the California Department of Tax and Fee Administration under Article 2 (commencing with Section 43201), within the time required shall pay a penalty, plus interest at the modified adjusted rate per month, or fraction of a month, established pursuant to Section 6591.5, from the date on which the fee or the amount of fee required to be collected became due and payable to the state until the date of payment, as follows:
(1)For a delinquency period of 30 days or fewer from the date the installment or fee became due and payable, the penalty shall be 10 percent of the amount of the delinquent fee or installment not timely remitted.
(2)For a delinquency period of at least 31 days, but not more than 60 days, from the date the installment or fee became due and payable, the penalty shall be 25 percent of the amount of the delinquent fee or installment not timely remitted.
(3)For a delinquency period of at least 61 days, but not more than 90 days, from the date the installment or fee became due and payable, the penalty shall be 50 percent of the amount of the delinquent fee or installment not timely remitted.
(4)For a delinquency period of 91 days or more from the date the installment or fee became due and payable, the penalty shall be 100 percent of the amount of the delinquent fee or installment not timely remitted.
(b)For any person who fails to file a generation and handling fee return with the California Department of Tax and Fee Administration in accordance with this part within the time prescribed for the filing of a generation and handling fee return, a penalty shall be added on account of the delinquency, as follows:
(1)For a delinquency period of 30 days or fewer from the date the return became due, the penalty shall be 10 percent of the amount of the fee, exclusive of previously remitted installments.
(2)For a delinquency period of at least 31 days, but not more than 60 days, from the date the return became due, the penalty shall be 25 percent of the amount of the fee, exclusive of previously remitted installments.
(3)For a delinquency period of at least 61 days, but not more than 90 days, from the date the return became due, the penalty shall be 50 percent of the amount of the fee, exclusive of previously remitted installments.
(4)For a delinquency period of 91 days or more from the date the return became due, the penalty shall be 100 percent of the amount of the fee, exclusive of previously remitted installments.
(c)The sum of the penalties imposed pursuant to subdivisions
(a)and
(b)shall not exceed 100 percent of the total fee required pursuant to Section 25205.5 of the Health and Safety Code.
(d)Notwithstanding any other limitation to the penalty amount imposed for any one installment, fee, or return specified in this part, the penalties imposed pursuant to this section shall be in addition to any other penalties imposed under this part.
(e)This section applies to any fee imposed pursuant to Section 25205.5 of the Health and Safety Code for any return or payment that becomes due on or after November 30, 2024.