{"data":{"id":"us-ca/rtc-19171","jurisdiction":"us-ca","citation":"RTC § 19171","heading":"","body":"(a) A business entity required to electronically file a return pursuant to Section 18621.10 that files a return in a manner that fails to comply with Section 18621.10, shall be subject to a penalty in the amount of one hundred dollars ($100) for an initial failure and a penalty in the amount of five hundred dollars ($500) for each subsequent failure unless the failure is due to reasonable cause, and not willful neglect.\n(b) If a group return is filed on behalf of eligible electing taxpayer members of a combined reporting group, the penalties described in subdivision (a) shall apply to the combined reporting group and not to a taxpayer member of the combined reporting group.\n(c) This section shall apply to returns filed for taxable years beginning on or after January 1, 2017.","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":"95a362ad4de71c4517540ab8a46b0626e471db36a74bc413a8b0970a771f373c","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-19170","next":"us-ca/rtc-19172"},"notice":"GroundRules: Original legal text. Not legal advice."}