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California · Through 2026-09-13

RTC § 6473

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Where this section sits in the code
  1. Revenue and Taxation Code - RTC
  2. DIVISION 2. OTHER TAXES [6001. - 61050.]
  3. PART 1. SALES AND USE TAXES [6001. - 7176.]
  4. CHAPTER 5. Determinations [6451. - 6597.]
  5. ARTICLE 1.1. Prepayment [6470. - 6479.]

The amount of the prepayment shall constitute a credit against the amount of the taxes due and payable for the quarterly period in which the prepayment became due.

Collected 2026-09-14T05:56:33Z. Source file · JSON

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