California Revenue and Taxation Code

§ 6478

RTC § 6478 Effective Jan 1, 2008Div. 2 · Part 1 · Ch. 5 · Art. 1.1

Statute text

(a)If a failure to make a prepayment as described in Section 6477 is due to negligence or intentional disregard of this part or authorized rules and regulations, the penalty shall be 10 percent instead of 6 percent.

(b)If any part of a deficiency in prepayment is due to negligence or intentional disregard of this part or authorized rules and regulations, a penalty of 10 percent of the deficiency shall be paid.

(c)The provisions of this section shall not apply to amounts subject to the provisions of Sections 6484, 6485, 6511, 6514, and 6591.

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Legislative history

Amended by Stats. 2007, Ch. 342, Sec. 2. Effective January 1, 2008.