{"data":{"id":"us-ca/rtc-6477","jurisdiction":"us-ca","citation":"RTC § 6477","heading":"","body":"Any person required to make a prepayment pursuant to Section 6471 or Section 6471.5 who fails to make a prepayment before the last day of the monthly period following the quarterly period in which the prepayment became due and who files a timely return and payment for the quarterly period in which the prepayment became due shall pay a penalty of 6 percent of the amount equal to 90 percent of the tax liability, as prescribed in those sections, for each of the periods during that quarterly period for which a required prepayment was not made.","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":"18b14f8298dbe5f2cd60ce8f1f7c1f4b359304891f2a7917e2bc55a9d1ecde80","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-6476","next":"us-ca/rtc-6478"},"notice":"GroundRules: Original legal text. Not legal advice."}