{"data":{"id":"us-ca/fac-12843","jurisdiction":"us-ca","citation":"FAC § 12843","heading":"","body":"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.","path":["Food and Agricultural Code - FAC","DIVISION 7. AGRICULTURAL CHEMICALS, LIVESTOCK REMEDIES, AND COMMERCIAL FEEDS [12500. - 15340.]","CHAPTER 2. Pesticides [12751. - 13192.]","ARTICLE 4.5. Assessments [12841. - 12847.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"8c8876a227d7166cc372465122c885c54ecfbae7af58767f09a5c70ad6e4a92a","source_id":"us-ca","stale":false,"prev":"us-ca/fac-12842","next":"us-ca/fac-12844"},"notice":"GroundRules: Original legal text. Not legal advice."}