BlackletterCalifornia law

Revenue and Taxation Code § 7659.5

ARTICLE 2. Prepayments

Current as of September 28, 2026Rev. & Tax. Code, § 7659.5Official source ↗Ask about this

Repealed and added by Stats. 2000, Ch. 1053, Sec. 12.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

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.