Rev. & Tax. Code, § 7659.7 · Article 2. Prepayments
Rev. & Tax. Code, § 7659.7
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
(a) If the failure to make a prepayment as described in Section 7659.6 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 7655, 7660, 7662, 7672, 7673, and 7726.
(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 4 (commencing with Section 7670) of this chapter. The provisions of Article 6 (commencing with Section 7710) of this chapter shall be applicable with respect to the finality of the determination and the right of the supplier to petition for redetermination.
Notes and commentary — not statutory text
History
Amended by Stats. 2007, Ch. 342, Sec. 34. 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=7659.7.
- Text hash
- sha256 ece09fda7e94b10ae509753aabc7f569a57a79231edaa5b394bc5b4ebc86687f
- 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, § 7655Printed as Sections 7655, 7660, 7662, 7672, 7673, and 7726
- Rev. & Tax. Code, § 7659.6Printed as Section 7659.6
- Rev. & Tax. Code, § 7660Printed as Sections 7655, 7660, 7662, 7672, 7673, and 7726
- Rev. & Tax. Code, § 7662Printed as Sections 7655, 7660, 7662, 7672, 7673, and 7726
- Rev. & Tax. Code, div. 2, pt. 2, ch. 5, art. 4Deficiency DeterminationsPrinted as Article 4 (commencing with Section 7670) of this chapter
- Rev. & Tax. Code, § 7672Printed as Sections 7655, 7660, 7662, 7672, 7673, and 7726
- Rev. & Tax. Code, § 7673Printed as Sections 7655, 7660, 7662, 7672, 7673, and 7726
- Rev. & Tax. Code, div. 2, pt. 2, ch. 5, art. 6RedeterminationsPrinted as Article 6 (commencing with Section 7710) of this chapter
- Rev. & Tax. Code, § 7726Printed as Sections 7655, 7660, 7662, 7672, 7673, and 7726
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.