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Business Taxes Law Guide—Revision 2024

Sales And Use Tax Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 1. Sales and Use Taxes
Chapter 2. The Sales Tax

Article 5. Inclusion of Medi-Cal Managed Care Plans in Sales Tax*

Section 6177


6177. Prepayment exception. For the efficient administration of this article and the collection of tax from sellers, Article 1.1 (commencing with Section 6470) of Chapter 5, pertaining to prepayment of taxes, shall not apply to sellers until no later than three months after the date that federal financial participation is available and any necessary federal approvals have been obtained.


* Article 5 was added by Stats. 2013, Ch. 33 (SB 78), in effect June 27, 2013.