Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 6476 — Prepayment
Cal. Rev. & Tax. Code § 6476
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Current through
- Nov 2, 2026 (California Legislative Counsel)
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…
Citator
Cal. Rev. & Tax. Code § 6476 — Prepayment is in force in the current edition of the Code, and nothing recorded condemns it.
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.