California § 6477 - Any person required to make a prepayment pursuant to Section 6471 or Section 6471
Full text of California Public Contract Code - PCC § 6477 — Any person required to make a prepayment pursuant to Section 6471 or Section 6471, with citation guidance and answers to common questions.
§ 6477. Any person required to make a prepayment pursuant to Section 6471 or Section 6471
Any person required to make a prepayment pursuant to Section 6471 or Section 6471.5 who fails to make a prepayment before the last day of the monthly period following the quarterly period in which the prepayment became due and who files a timely return and payment for the quarterly period in which the prepayment became due shall pay a penalty of 6 percent of the amount equal to 90 percent of the tax liability, as prescribed in those sections, for each of the periods during that quarterly period for which a required prepayment was not made.
Source: official California text · Last verified 2026-08-27
Frequently Asked Questions About California § 6477
What does Public Contract Code - PCC § 6477 cover?
Section 6477 ("Any person required to make a prepayment pursuant to Section 6471 or Section 6471") is part of the Public Contract Code - PCC, the codified statutory law of California. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite California § 6477?
A common citation format is "Public Contract Code - PCC § 6477" (California). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of California law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the California official source linked on this page or consult a licensed California attorney.
How does California § 6477 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in California can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in California.