Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2012
 

Motor Vehicle Fuel Tax Law

CHAPTER 5. DETERMINATIONS AND PAYMENTS.1

Article 2. Prepayments

Section 7659.6

7659.6. Delinquent prepayment but timely return and payment; penalty. 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.

1Added by Stats. 2000, Ch. 1053 (AB 2114), operative January 1, 2002.