Revenue and Taxation Code section 7659.6

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.

Source: Section 7659.6, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=7659.­6.­ (updated Jan. 1, 2001; accessed Dec. 29, 2025).

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Verified:
Dec. 29, 2025

§ 7659.6's source at ca​.gov