Food and Agricultural Code section 12843

The payments required by this article, together with a return in a form prescribed by the director, shall be made quarterly one calendar month after March 31, June 30, September 30, and December 31 of each year. For any delinquency in making a return, or any deficiency in payment, the director shall add to the delinquent payment a penalty of 10 percent of the amount that is due.

Source: Section 12843, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=FAC§ionNum=12843.­ (updated Jan. 1, 1998; accessed Jun. 9, 2025).

Last Updated

Jan. 1, 1998

§ 12843’s source at ca​.gov