Cal. Revenue and Taxation Code § 19135
Cal. Revenue and Taxation Code § 19135
California · California Revenue and Taxation Code · Status: effective · Effective 2013-01-01
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- Citation
- Cal. Revenue and Taxation Code § 19135, California, version 1 as recorded 2026-07-25, yourstate.us, https://yourstate.us/provision/921184
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Full text
(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.