{"data":{"id":"us-ca/rtc-19135","jurisdiction":"us-ca","citation":"RTC § 19135","heading":"","body":"(a) (1) The Franchise Tax Board shall impose a penalty of two thousand dollars ($2,000) per taxable year whenever an entity described in paragraph (2) is doing business in this state, within the meaning of Section 23101, and fails to make and file a return as required by this part, within 60 days after the Franchise Tax Board sends the taxpayer a notice and demand to file the required tax return, unless the failure is due to reasonable cause and not willful neglect.\n(2) (A) A foreign corporation or a foreign limited liability company that fails to qualify to do business in this state or whose powers, rights, and privileges have been forfeited.\n(B) A domestic corporation or a domestic limited liability company that has been suspended.\n(b) The penalty shall be in addition to any other penalty that may be due under this part.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401. - 19802.]","CHAPTER 4. Payments and Assessments [19001. - 19195.]","ARTICLE 7. Penalties and Additions to Tax [19131. - 19187.]"],"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":"727e7cb4e3f468f4f9e4a2944ad05472ab24ec99cd9ff8ab3f51521553093aff","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-19134","next":"us-ca/rtc-19136"},"notice":"GroundRules: Original legal text. Not legal advice."}