Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Motor Vehicle Fuel Tax Law
CHAPTER 5. DETERMINATIONS AND PAYMENTS.1
Article 2. Prepayments
7659.5. Penalty for late prepayment. 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.
1Added by Stats. 2000, Ch. 1053 (AB 2114), operative January 1, 2002.