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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 5. Determinations

Article 1.1. Prepayment *

Section 6471.5


6471.5. Prepayment. [Renumbered as Section 6471 by Stats. 1985, Ch. 106, effective January 1, 1986.]


* Article 1.1 was added by Stats. 196, p. 185, in effect April 18, 1966, operative July 1, 1966.