DIVISION 2. OTHER TAXES 6001-61050›PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES 46001-46751›CHAPTER 3. Determinations 46151-46357›ARTICLE 1. Returns and Payments 46151-46159

§ 46154.1

California Revenue and Taxation Code · 2026-09 edition · updated 2026-10-03 · California

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.

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

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California Revenue and Taxation Code

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