§ 12843 Quarterly Payment Deadlines Penalties

Food and Agricultural Code·California

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This law says you have to pay certain fees four times a year, and if you pay late or don't pay enough, you'll get a 10% penalty.

Key Takeaways

•Payments are due four times a year: April 30, July 31, October 31, and January 31.
•If you pay late or don't pay enough, you'll be charged an extra 10%.
•The government decides the form you need to use to send in your payment.

Example

You own a small business and forget to pay your quarterly fees by April 30.

You'll have to pay an extra 10% on top of what you already owe because you paid late.

AI-generated — May contain errors. Not legal advice. Always verify source.

Official Source

View on CA.gov

§ 12843 Quarterly Payment Deadlines Penalties

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. (Amended by Stats. 1997, Ch. 695, Sec. 24. Effective January 1, 1998.)

Last verified: January 10, 2026

Key Terms

payments returns quarterly delinquency deficiency penalty

References

Official text at leginfo.legislature.ca.gov
California Legislature. Food and Agricultural Code. Section 12843.

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Key Takeaways

Example

Key Terms

Related Statutes

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