California Revenue and Taxation Code

§ 19171

RTC § 19171 Effective Jan 1, 2015Div. 2 · Part 10.2 · Ch. 4 · Art. 7

Statute text

(a)A business entity required to electronically file a return pursuant to Section 18621.10 that files a return in a manner that fails to comply with Section 18621.10, shall be subject to a penalty in the amount of one hundred dollars ($100) for an initial failure and a penalty in the amount of five hundred dollars ($500) for each subsequent failure unless the failure is due to reasonable cause, and not willful neglect.

(b)If a group return is filed on behalf of eligible electing taxpayer members of a combined reporting group, the penalties described in subdivision (a) shall apply to the combined reporting group and not to a taxpayer member of the combined reporting group.

(c)This section shall apply to returns filed for taxable years beginning on or after January 1, 2017.

Legislative history

Added by Stats. 2014, Ch. 478, Sec. 6. (AB 2754) Effective January 1, 2015.