{"code":"RTC","codeName":"Revenue and Taxation Code","section":"7659.5","citation":"Rev. & Tax. Code, § 7659.5","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 2. MOTOR VEHICLE FUEL TAX LAW [7301. - 8526.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-2"},{"name":"CHAPTER 5. Determinations and Payments [7651. - 7732.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-2/chapter-5"},{"name":"ARTICLE 2. Prepayments [7659. - 7659.8.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-2/chapter-5/article-2"}],"history":"Repealed and added by Stats. 2000, Ch. 1053, Sec. 12.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.","effective":"2001-01-01","html":"<p>Any person required to make a prepayment pursuant to Section <a href=\"/rtc/7659.1\">7659.1</a> 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.</p>","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.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/prepayments-7659-5","source":"California Legislative Information bulk export (pubinfo)"}