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Earlier editions: 2020-112018-112026-09

DIVISION 2. OTHER TAXES 6001-61050›PART 1. SALES AND USE TAXES 6001-7176›CHAPTER 5. Determinations 6451-6597›ARTICLE 1.1. Prepayment 6470-6479

§ 6473

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

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.

(Added by Stats. 1966, Ch. 5.)

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California Revenue and Taxation Code

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