Rev. & Tax. Code, § 6478 · Article 1.1. Prepayment
Rev. & Tax. Code, § 6478
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
(a) If a failure to make a prepayment as described in Section 6477 is due to negligence or intentional disregard of this part or authorized rules and regulations, the penalty shall be 10 percent instead of 6 percent.
(b) If any part of a deficiency in prepayment is due to negligence or intentional disregard of this part or authorized rules and regulations, a penalty of 10 percent of the deficiency shall be paid.
(c) The provisions of this section shall not apply to amounts subject to the provisions of Sections 6484, 6485, 6511, 6514, and 6591.
(d) The 10 percent negligence penalty shall become due and payable and shall be ascertained and determined in the same manner as the deficiency determination under Article 2 (commencing with Section 6481) of this chapter. The provisions of Article 5 (commencing with Section 6561) of this chapter shall be applicable with respect to the finality of the determination and the right to petition for redetermination.
Notes and commentary — not statutory text
History
Amended by Stats. 2007, Ch. 342, Sec. 2. Effective January 1, 2008.
Source of truth
- Edition
- As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
- Official file
- https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=6478.
- Text hash
- sha256 acc4bab4794fe6930863d462989c6b39eac8c3d3a3e9c8ca269dcfb799263fd7
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- compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section
This section cites
Provisions in this library that the text above cites, as it prints each citation. A range cited as “ss. 61.13-61.16” links its first and last provisions.
Revenue and Taxation Code
- Rev. & Tax. Code, § 6477Printed as Section 6477
- Rev. & Tax. Code, div. 2, pt. 1, ch. 5, art. 2Deficiency DeterminationsPrinted as Article 2 (commencing with Section 6481) of this chapter
- Rev. & Tax. Code, § 6484Printed as Sections 6484, 6485, 6511, 6514, and 6591
- Rev. & Tax. Code, § 6485Printed as Sections 6484, 6485, 6511, 6514, and 6591
- Rev. & Tax. Code, § 6511Printed as Sections 6484, 6485, 6511, 6514, and 6591
- Rev. & Tax. Code, § 6514Printed as Sections 6484, 6485, 6511, 6514, and 6591
- Rev. & Tax. Code, div. 2, pt. 1, ch. 5, art. 5RedeterminationsPrinted as Article 5 (commencing with Section 6561) of this chapter
- Rev. & Tax. Code, § 6591Printed as Sections 6484, 6485, 6511, 6514, and 6591
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.