Section 6476 Of Article 1.1. Prepayment From California Revenue And Taxation Code >> Division 2. >> Part 1. >> Chapter 5. >> Article 1.1.

. Any person required to make a prepayment pursuant to Section 6471 who fails to make a timely prepayment but makes such prepayment before the last day of the monthly period following the quarterly period in which the prepayment became due, shall also pay a penalty of 6 percent of the amount of prepayment.