§ 7659.6
82 words·~1 min read·
/ca/revenue-and-taxation-code/7659-6·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 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.