{"data":{"id":"us-ca/rtc-7659.6","jurisdiction":"us-ca","citation":"RTC § 7659.6","heading":"","body":"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.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 2. MOTOR VEHICLE FUEL TAX LAW [7301. - 8526.]","CHAPTER 5. Determinations and Payments [7651. - 7732.]","ARTICLE 2. Prepayments [7659. - 7659.8.]"],"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":"b5d890be395fa82cf1be7dd4e15b6f83be65370dcb8f13329efc58154e02361d","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-7659.5","next":"us-ca/rtc-7659.7"},"notice":"GroundRules: Original legal text. Not legal advice."}