What happens if I do not complete and file form BOE-100-B after written request by the Board?
Prior to January 1, 2010, the failure to file the BOE-100-B within 45 days of the Board’s written request results in application of a penalty, whether or not a change in control or change in ownership of the legal entity occurs. If the entity did not respond to the Board’s request to file within 45 days, the Board would mail a penalty notice to the legal entity, along with a second form BOE-100-B to be completed and filed with the Board. The penalty would be removed if a completed form BOE-100-B were filed within 60 days after the entity was notified of the penalty. (Note: Prior to January 1, 2010, the law specified that the penalty was automatically abated if the entity filed with the Board within 60 days of the Board second request to file, which included the Notification of Penalty. R&T 482(b).) On or after January 1, 2010, a person or legal entity is subject to penalty if (1) it does not complete and file the form BOE-100-B with the Board within 45 days of the date of the change in
