New Legislation Requires Penalty for Late Filing of Excise Tax and Fee Returns
- Important and Special Notices 2000

New Legislation Requires Penalty for Late Filing of Excise Tax and Fee Returns

Assembly Bill 2894 (Stats. 2000, ch.923) takes effect January 1, 2001

As of January 1, 2001, a penalty may be assessed for the late filing of returns for the following excise tax and fee programs

Cigarette and Tobacco Products Tax
Alcoholic Beverage Tax
Energy Resources Surcharge
Emergency Telephone Users Surcharge
Integrated Waste Management Fee
Tire Recycling Fee

Note: If you make your payment on time but file a late return, you are still subject to a late filing penalty.

Assembly Bill (AB) 2894 amends the following sections of the Revenue and Taxation Code: 30281, 32252, 40101, 41095, 45153, and 55042.

For Assistance
Please call our Information Center at 800-400-7115 if you have any questions. To speak to a Customer Service Representative, please call between 8 a.m. and 5 p.m., Monday through Friday, exclusive of State holidays.

You can download a copy of AB 2894 from the following website: www.leginfo.ca.gov.