Home/California/Statutes/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/§ 6476.
California Statutes

§ 6476. — 6476. (Added by Stats. 1966, Ch. 5.)

California § 6476.
JurisdictionCalifornia
Code RTCRevenue 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

This text of California § 6476. (6476. (Added by Stats. 1966, Ch. 5.)) is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Cal. Revenue and Taxation Code - RTC Code § 6476. (2026).

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.

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Legislative History

Added by Stats. 1966, Ch. 5.
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California § 6476., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/6476..