{"data":{"id":"us-ca/rtc-6476","jurisdiction":"us-ca","citation":"RTC § 6476","heading":"","body":"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.","path":["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.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"c355101b43f269fa166d541a1399c7bf28c4907df5f3d8e45a447501bd94f532","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-6474","next":"us-ca/rtc-6477"},"notice":"GroundRules: Original legal text. Not legal advice."}