California § 7659.6. 7659.6. (Repealed and added by Stats. 2000, Ch. 1053, Sec. 12.)

California Statutes

§ 7659.6. — 7659.6. (Repealed and added by Stats. 2000, Ch. 1053, Sec. 12.)

California·Code RTC Revenue and Taxation Code - RTC·Div. 2. DIVISION 2. OTHER TAXES·Part 2. PART 2. MOTOR VEHICLE FUEL TAX LAW·Ch. 5. CHAPTER 5. Determinations and Payments·Art. 2. ARTICLE 2. Prepayments

Any person required to make a prepayment pursuant to Section 7659.1 who fails to make a prepayment before the last day of the month following the monthly period for which the prepayment became due and who files a timely return and payment for the monthly period for which the prepayment became due shall pay a penalty of 6 percent of the amount equal to 95 percent of the tax liability for the monthly period for which the required prepayment was not made.

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Any person required to make a prepayment pursuant to Section 7659.1 who fails to make a prepayment before the last day of the month following the monthly period for which the prepayment became due and who files a timely return and payment for the monthly period for which the prepayment became due shall pay a penalty of 6 percent of the amount equal to 95 percent of the tax liability for the monthly period for which the required prepayment was not made.

California § 7659.6. (7659.6. (Repealed and added by Stats. 2000, Ch. 1053, Sec. 12.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.