§ 7659.5
52 words·~1 min read·
/ca/revenue-and-taxation-code/7659-5A 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 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.