California Revenue and Taxation Code

§ 7659.5

RTC § 7659.5 Effective Jan 1, 2001Div. 2 · Part 2 · Ch. 5 · Art. 2

Statute text

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.

Legislative history

Repealed and added by Stats. 2000, Ch. 1053, Sec. 12. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.