Laws, Regulations and Annotations

Search

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 6473


6473. Credit for prepayment. 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.


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