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DIVISION 2. OTHER TAXES 6001-60709›PART 1. SALES AND USE TAXES 6001-7176›CHAPTER 5. Determinations 6451-6597›ARTICLE 1.1. Prepayment 6470-6479

§ 6471.4

California Revenue and Taxation Code · 2018-11 edition · updated 2026-10-04 · California

Any person required to make prepayment pursuant to Article 1.5 (commencing with Section 6480) may not be required to make additional prepayment pursuant to this article, provided that more than 75 percent of the gross receipts of that person are from the retail sale of motor vehicle fuel, diesel fuel, aircraft jet fuel, or any combination of those fuels.

(Amended by Stats. 2001, Ch. 429, Sec. 1. Effective October 2, 2001. Operative January 1, 2002, by Sec. 78 of Ch. 429.)

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California Revenue and Taxation Code

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