GroundRules
RTC § 6476
Where this section sits in the code
- Revenue and Taxation Code - RTC
- DIVISION 2. OTHER TAXES [6001. - 61050.]
- PART 1. SALES AND USE TAXES [6001. - 7176.]
- CHAPTER 5. Determinations [6451. - 6597.]
- ARTICLE 1.1. Prepayment [6470. - 6479.]
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.
Collected 2026-09-14T05:56:33Z. Source file · JSON