Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 19135 — Penalties and Additions to Tax
Cal. Rev. & Tax. Code § 19135
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 2013-01-01
- Current through
- Nov 2, 2026 (California Legislative Counsel)
(a) (1) The Franchise Tax Board shall impose a penalty of two thousand dollars ($2,000) per taxable year whenever an entity described in paragraph (2) is doing business in this state, within the meaning of Section 23101, and fails to make and file a return as required by this part, within 60…
Citator
Cal. Rev. & Tax. Code § 19135 — Penalties and Additions to Tax is in force in the current edition of the Code, and nothing recorded condemns it.
(a) (1) The Franchise Tax Board shall impose a penalty of two thousand dollars ($2,000) per taxable year whenever an entity described in paragraph (2) is doing business in this state, within the meaning of Section 23101, and fails to make and file a return as required by this part, within 60 days after the Franchise Tax Board sends the taxpayer a notice and demand to file the required tax return, unless the failure is due to reasonable cause and not willful neglect.
(2) (A) A foreign corporation or a foreign limited liability company that fails to qualify to do business in this state or whose powers, rights, and privileges have been forfeited.
(B) A domestic corporation or a domestic limited liability company that has been suspended.
(b) The penalty shall be in addition to any other penalty that may be due under this part.