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BTLG Table of Contents > Motor Vehicle Fuel Tax Law > Chapter 5 > Section 7659.6

Motor Vehicle Fuel Tax Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 2. Motor Vehicle Fuel Tax Law

Chapter 5. Determinations and Payments.

Article 2. Prepayments

Section 7659.6

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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.