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