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Business Taxes Law Guide – Revision 2022
 

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.