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Business Taxes Law Guide—Revision 2024
Motor Vehicle Fuel Tax Law
Revenue and Taxation Code
Division 2. Other Taxes
Part 2. Motor Vehicle Fuel Tax Law
Chapter 5. Determinations and Payments.1
Article 2. Prepayments
Section 7659.2
7659.2. Prepayment form; when due. Except in the case of a person required to remit amounts due in accordance with Article 2.5 (commencing with Section 7659.9), for purposes of Section 7659.1, each prepayment shall be accompanied by a report of the amount of that prepayment in a form prescribed by the board and shall be filed with the board on or before the 15th day following each monthly period together with a remittance payable to the Controller of the amount due.
History—Stats. 2001, Ch. 251 (AB 1123), in effect January 1, 2002, substituted "Except in the case of a person required to remit amounts due in accordance with Article 2.5 (commencing with Section 7659.9), for purposes of Section 7659.1, each" for "Each" before "prepayment shall be accompanied".
1Added by Stats. 2000, Ch. 1053 (AB 2114), operative January 1, 2002.