§ 6476

California Revenue and Taxation Code · 2026-10 edition · updated 2026-10-04 · California

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.

(Added by Stats. 1966, Ch. 5.)

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California Revenue and Taxation Code

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