Home › California › CA RTC › … Division 2 — Other Taxes › Part 24 — Oil Spill Response, Prevention, and Administration Fees › Chapter 3 — Determinations › Article 1 — Returns and Payments › Cal. Rev. & Tax. Code § 46154.1
California Revenue & Taxation Code
Cal. Rev. & Tax. Code § 46154.1
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.
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