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

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.

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