§ 6476
53 words·~1 min read·
/ca/revenue-and-taxation-code/6476·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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.