California § 72072.7. 72072.7. (Added by Stats. 1975, Ch. 291.)

California Statutes

§ 72072.7. — 72072.7. (Added by Stats. 1975, Ch. 291.)

California § 72072.7.

JurisdictionCalifornia

Code WATWater Code - WAT

Div. 20.DIVISION 20. MUNICIPAL WATER DISTRICTS

Part 8.PART 8. FORMATION OF IMPROVEMENT DISTRICTS FOR PURPOSES OTHER THAN ISSUANCE OF BONDS

Ch. 6.CHAPTER 6. Issuance of Bonds and Payment of Debt Service by the Pomona Valley Municipal Water District

Art. 6.ARTICLE 6. Powers—Utility Tax

This text of California § 72072.7. (72072.7. (Added by Stats. 1975, Ch. 291.)) is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

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Cal. Water Code - WAT Code § 72072.7. (2026).

Text

Interest and penalties for delinquency in remittance of any tax collected by a service supplier and not remitted to the board shall be assessed as follows:

(a)Any service supplier who fails to remit any tax imposed by this article within 30 days after receipt of written notice from the board of such failure shall pay a penalty of 10 percent of the amount of the tax.

(b)If the board determines that the nonpayment of any remittance due under this article is due to fraud, a penalty of 25 percent of the amount of the tax shall be added thereto in addition to the penalty stated in subdivision (a).

(c)In addition to the penalties imposed in this section, any service supplier who fails to remit any tax imposed by this part, shall pay interest at the rate of 1 percent per month, or fraction the

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Interest and penalties for delinquency in remittance of any tax collected by a service supplier and not remitted to the board shall be assessed as follows:
(a)
Any service supplier who fails to remit any tax imposed by this article within 30 days after receipt of written notice from the board of such failure shall pay a penalty of 10 percent of the amount of the tax.
(b)
If the board determines that the nonpayment of any remittance due under this article is due to fraud, a penalty of 25 percent of the amount of the tax shall be added thereto in addition to the penalty stated in subdivision (a).
(c)
In addition to the penalties imposed in this section, any service supplier who fails to remit any tax imposed by this part, shall pay interest at the rate of 1 percent per month, or fraction thereof, on the amount of the tax exclusive of penalties, from the date on which the remittance first became delinquent until paid.