What is the California tax penalty for a missed RMD from an IRA?

[SusanY1]

There is not a separate penalty in California for a missed RMD from an IRA, just the federal penalty of 50%.  However, the IRS does allow for you to request a waiver from the penalty and generally grants this unless the missed distribution is intentional.

Take the missed distribution as soon as possible after you notice that it was missed, and then request the waiver.

There is a very good description of how to do this here: How to request a waiver of the RMD penalty.