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Section 7705 Of Article 5. Jeopardy Determinations And Weekly Payments From California Revenue And Taxation Code >> Division 2. >> Part 2. >> Chapter 5. >> Article 5.
7705
. If any supplier fails to pay any weekly installment of tax
shown to be due by the supplier's return on the Tuesday when required
to be paid, a penalty of 5 percent shall be added thereto. In
addition, if any weekly installment of tax remains unpaid on the last
day of the month following the month during which the last of the
removals, entries for sales occurred on which the weekly installment
was levied, a penalty of 10 percent of the installment, exclusive of
penalties, shall be added thereto.
The weekly installment shall be deemed not paid or unpaid on any
particular day:
(a) If not paid prior to 5 p.m. of that day, when paid in person.
(b) If the envelope in which the remittance is enclosed bears a post office cancellation mark dated later than that day, when paid by mail.
(a) If not paid prior to 5 p.m. of that day, when paid in person.
(b) If the envelope in which the remittance is enclosed bears a post office cancellation mark dated later than that day, when paid by mail.
