{"data":{"id":"us-ca/rtc-6473","jurisdiction":"us-ca","citation":"RTC § 6473","heading":"","body":"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.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 1. SALES AND USE TAXES [6001. - 7176.]","CHAPTER 5. Determinations [6451. - 6597.]","ARTICLE 1.1. Prepayment [6470. - 6479.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"42167a3c1fd68535602b7cc045a0e2a0019a67eeaca0bfc78f877ec5d0ec053d","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-6472","next":"us-ca/rtc-6474"},"notice":"GroundRules: Original legal text. Not legal advice."}