§ 15062 Inspection Tonnage Tax Penalties

Food and Agricultural Code·California

AI SummaryVerified

This law says that if you owe a special tax for things like boats or ships, you have to pay it on time. If you pay late, you'll get charged extra money as a penalty.

Key Takeaways

•Pay your boat or ship tax on time to avoid extra fees.
•If you pay late, you'll owe 15% more right away.
•If you wait over a year, you'll get charged 1% extra every month.

Example

You own a boat and have to pay a yearly tax for it.

If you don't pay the tax on time, you'll have to pay an extra 15% of what you owe. If you wait more than a year, you'll get charged even more—1% extra for every month you're late.

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

Official Source

View on CA.gov

§ 15062 Inspection Tonnage Tax Penalties

Every person subject to payment of the inspection tonnage tax shall make reports and payments in the manner prescribed by the director by regulation. If payment is delinquent, a penalty of 15 percent of the amount past due shall be charged. For payments more than 12 months delinquent, an additional penalty of 1 percent per month of the amount past due shall be charged. The secretary shall set a penalty fee, as necessary to cover administrative costs, for any delinquency in making a report. (Amended by Stats. 2000, Ch. 1000, Sec. 7. Effective January 1, 2001.)

Last verified: January 10, 2026

Key Terms

inspection tonnage tax delinquent penalty administrative costs

References

Official text at leginfo.legislature.ca.gov
California Legislature. Food and Agricultural Code. Section 15062.

§ 15062 Inspection Tonnage Tax Penalties

Food and Agricultural Code·California

AI SummaryVerified

§ 15062 Inspection Tonnage Tax Penalties

This law says that if you owe a special tax for things like boats or ships, you have to pay it on time. If you pay late, you'll get charged extra money as a penalty.

Key Takeaways

•Pay your boat or ship tax on time to avoid extra fees.
•If you pay late, you'll owe 15% more right away.
•If you wait over a year, you'll get charged 1% extra every month.

Example

You own a boat and have to pay a yearly tax for it.

If you don't pay the tax on time, you'll have to pay an extra 15% of what you owe. If you wait more than a year, you'll get charged even more—1% extra for every month you're late.

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

Official Source

View on CA.gov

§ 15062 Inspection Tonnage Tax Penalties

Last verified: January 10, 2026

Key Terms

inspection tonnage tax delinquent penalty administrative costs

References

Official text at leginfo.legislature.ca.gov
California Legislature. Food and Agricultural Code. Section 15062.

Key Takeaways

Example

Key Terms

Related Statutes

References

Key Takeaways

Example

Key Terms

Related Statutes

References