Cal. Rev. & Tax. Code § 6476

Current through the 2023 Legislative Session.

Section 6476 - Penalty for failure to make prepayment pursuant to Section 6471

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.

Ca. Rev. and Tax. Code § 6476

Added by Stats. 1966, Ch. 5.