Revenue and Taxation Code section 7659.5

Any person required to make a prepayment pursuant to Section 7659.1 who fails to make a timely prepayment but makes that prepayment before the last day of the month following the monthly period for which the prepayment was due, shall also pay a penalty of 6 percent of the amount of prepayment.

Source: Section 7659.5, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=7659.­5.­ (updated Jan. 1, 2001; accessed Dec. 29, 2025).

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Verified:
Dec. 29, 2025

§ 7659.5's source at ca​.gov