Cal. Rev. & Tax. Code § 7659.5

Current through the 2023 Legislative Session.

Section 7659.5 - Failure to make timely prepayment; penalty

Any person required to make a prepayment pursuant to Section 7659.1 who fails to make a timely prepayment but makes that prepayment before the last day of the month following the monthly period for which the prepayment was due, shall also pay a penalty of 6 percent of the amount of prepayment.

Ca. Rev. and Tax. Code § 7659.5

Added by Stats 2000 ch 1053 (AB 2114), s 12, eff. 1/1/2001.