{"code":"RTC","codeName":"Revenue and Taxation Code","section":"6476","citation":"Rev. & Tax. Code, § 6476","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 2. OTHER TAXES [6001. - 61050.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2"},{"name":"PART 1. SALES AND USE TAXES [6001. - 7176.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-1"},{"name":"CHAPTER 5. Determinations [6451. - 6597.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-1/chapter-5"},{"name":"ARTICLE 1.1. Prepayment [6470. - 6479.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-1/chapter-5/article-1.1"}],"history":"Added by Stats. 1966, Ch. 5.","effective":null,"html":"<p>Any person required to make a prepayment pursuant to Section <a href=\"/rtc/6471\">6471</a> 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.</p>","text":"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.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/prepayment-6476","source":"California Legislative Information bulk export (pubinfo)"}