What kinds of penalties and interest are due if I’m late?
The following are some of the penalties and Revenue and Taxation Code sections that may apply to a use tax liability: • Failure to file timely or make a return timely: 10% (Section 6511). • Failure to pay timely: 10% (Section 6591). • Negligence: 10% (Section 6484). • Finality: 10% applies 30 days after a Notice of Determination (billing) has been issued if not paid in full (Section 6565). • Fraud or intent to evade: 25% (Section 6514). • Evasion: 50% applies to the total tax of a vehicle, vessel, or aircraft when a purchaser registers the property outside the State of California for evading payment of the tax due (Section 6514.1).
