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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 1.5. Prepayment of Sales Tax on Motor Vehicle Fuel Distributions *
Section 6480.3
6480.3. Filing prepayments. The supplier or wholesaler shall file his or her prepayment form together with a remittance of the prepayment amounts, if any, required to be collected pursuant to Section 6480.1 payable to the State Board of Equalization, on or before the last day of the month following the monthly period to which the prepayment form or each prepayment relates.
History—Stats. 2001, Ch. 429 (AB 309), in effect October 2, 2001, operative January 1, 2002, substituted "supplier or wholesaler" for "distributor or broker" after "The", added ", if any," after "prepayment amounts", substituted "last" for "25th" after "or before the", and deleted "calendar" after "day of the".
6480.3. Prepayment exemption; diesel fuel resold for agricultural purposes. [Renumbered as Section 6480.9 by Stats. 2004, Ch. 527 (SB 1881), in effect January 1, 2005.]
* Article 1.5 was added by Stats. 1986, Ch. 214, Operative on July 1, 1986.