Rev. & Tax. Code, § 6591 · Article 6. Interest and Penalties
Rev. & Tax. Code, § 6591
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
(a) Any person who fails to pay any tax to the state or any amount of tax required to be collected and paid to the state, except amounts of determinations made by the board under Article 2 (commencing with Section 6481) or Article 3 (commencing with Section 6511) of this chapter, within the time required shall pay a penalty of 10 percent of the tax or amount of the tax, in addition to the tax or amount of tax, plus interest at the modified adjusted rate per month, or fraction thereof, established pursuant to Section 6591.5, from the date on which the tax or the amount of tax required to be collected became due and payable to the state until the date of payment.
(b) Any person who fails to file a return in accordance with the due date set forth in Section 6451 or the due date established by the board in accordance with Section 6455, shall pay a penalty of 10 percent of the amount of taxes, exclusive of prepayments, with respect to the period for which the return is required.
(c) The penalties imposed by this section shall be limited to a maximum of 10 percent of the taxes for which the return is required, exclusive of any prepayments, for any one return.
Notes and commentary — not statutory text
History
Amended by Stats. 1996, Ch. 1087, Sec. 29. Effective January 1, 1997.
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=6591.
- Text hash
- sha256 5df57644a8fe2741f2356dbb9624912e26f160d65956c7eadd364be32e900b0c
- Composed by
- 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, § 6451Printed as Section 6451
- Rev. & Tax. Code, § 6455Printed as Section 6455
- 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, div. 2, pt. 1, ch. 5, art. 3Determinations if No Return MadePrinted as Article 3 (commencing with Section 6511) of this chapter
- Rev. & Tax. Code, § 6591.5Printed as Section 6591.5
Cited by 13 provisions
Provisions in this library whose text cites Rev. & Tax. Code, § 6591. Each shows the citation as that text prints it.
Revenue and Taxation Code
- Rev. & Tax. Code, § 6203.1Printed as Sections 6484, 6511, and 6591
- Rev. & Tax. Code, § 6292Printed as Section 6591
- Rev. & Tax. Code, § 6293Printed as Section 6591 of this code
- Rev. & Tax. Code, § 6294Printed as Section 6591
- Rev. & Tax. Code, § 6295Printed as Section 6591
- Rev. & Tax. Code, § 6478Printed as Sections 6484, 6485, 6511, 6514, and 6591
- Rev. & Tax. Code, § 6479.3Printed as Section 6591
- Rev. & Tax. Code, § 6483Printed as Sections 6591 and 6907
- Rev. & Tax. Code, § 6512Printed as Sections 6591 and 6907
- Rev. & Tax. Code, § 6537Printed as Section 6591
- Rev. & Tax. Code, § 6592Printed as Sections 6452.05, 6476, 6477, 6479.3, 6480.4, 6511, 6565, 6591, 7051.2, 7073, and 7074
- Rev. & Tax. Code, § 6593Printed as Sections 6459, 6480.4, 6480.8, 6513, 6591, and 6592.5
- Rev. & Tax. Code, § 7074Printed as Section 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.