California Revenue and Taxation Code

§ 6476

Name: California Superior Court Tentative Rulings
Creator: DecisionDepot
License: https://creativecommons.org/licenses/by-nc/4.0/

RTC § 6476Div. 2 · Part 1 · Ch. 5 · Art. 1.1

Statute text

View on leginfo.ca.gov

Any person required to make a prepayment pursuant to Section 6471 who fails to make a timely prepayment but makes such prepayment before the last day of the monthly period following the quarterly period in which the prepayment became due, shall also pay a penalty of 6 percent of the amount of prepayment.

Legislative history

Added by Stats. 1966, Ch. 5.