California Statutes
§ 6476. — 6476. (Added by Stats. 1966, Ch. 5.)
California·Code RTC Revenue and Taxation Code - RTC·Div. 2. DIVISION 2. OTHER TAXES·Part 1. PART 1. SALES AND USE TAXES·Ch. 5. CHAPTER 5. Determinations·Art. 1.1. ARTICLE 1.1. Prepayment
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.
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California § 6476. (6476. (Added by Stats. 1966, Ch. 5.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Added by Stats. 1966, Ch. 5.