Cal. Code Regs. tit. 4 § 4306

Current through Register 2024 Notice Reg. No. 49, December 6, 2024

Section 4306 - Penalties

For any delinquency with filing a remittance form, or any deficiency in payment, the Department shall add to such delinquent payment a penalty of ten percent of the amount due.

Cal. Code Regs. Tit. 4, § 4306

1. Amendment filed 11-27-2012; operative 12-27-2012 (Register 2012, No. 48).
2. Amendment filed 12-28-2017; operative 1-1-2018 pursuant to Government Code section 11343.4(b)(3) (Register 2017, No. 52).

Note: Authority cited: Sections 12027 and 13433, Business and Professions Code. Reference: Sections 13431 and 13433, Business and Professions Code.

1. Amendment filed 11-27-2012; operative 12-27-2012 (Register 2012, No. 48).
2. Amendment filed 12-28-2017; operative 1/1/2018 pursuant to Government Code section 11343.4(b)(3) (Register 2017, No. 52).