Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 7659.6 — Prepayments
Cal. Rev. & Tax. Code § 7659.6
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 2001-01-01
- Current through
- Nov 2, 2026 (California Legislative Counsel)
Any person required to make a prepayment pursuant to Section 7659.1 who fails to make a prepayment before the last day of the month following the monthly period for which the prepayment became due and who files a timely return and payment for the monthly period for which the prepayment became…
Citator
Cal. Rev. & Tax. Code § 7659.6 — Prepayments 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 7659.1 who fails to make a prepayment before the last day of the month following the monthly period for which the prepayment became due and who files a timely return and payment for the monthly period for which the prepayment became due shall pay a penalty of 6 percent of the amount equal to 95 percent of the tax liability for the monthly period for which the required prepayment was not made.