Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2011
 

Oil Spill Response, Prevention, and Administration Fees Law

Revenue and Taxation Code

Chapter 3. Determinations

Article 1. Returns and Payments

Section 46154.1

46154.1. Penalties. 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.

History.—Added by Stats. 2000, Ch. 923 (AB 2894), in effect January 1, 2001.