BlackletterCalifornia law

Revenue and Taxation Code § 7659.5

ARTICLE 2. Prepayments

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

Repealed and added by Stats. 2000, Ch. 1053, Sec. 12.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.