Section 46154.1.
Cal. Revenue and Taxation Code - RTC § 46154.1.
in effectIf 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.
References
referencesCal. Revenue and Taxation Code - RTC § 46151.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026
