California Statutes
§ 6471.4. — 6471.4. (Amended by Stats. 2001, Ch. 429, Sec. 1.)
California § 6471.4.
JurisdictionCalifornia
Code RTCRevenue and Taxation Code - RTC
Div. 2.DIVISION 2. OTHER TAXES
Part 1.PART 1. SALES AND USE TAXES
Ch. 5.CHAPTER 5. Determinations
Art. 1.1.ARTICLE 1.1. Prepayment
This text of California § 6471.4. (6471.4. (Amended by Stats. 2001, Ch. 429, Sec. 1.)) is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Cal. Revenue and Taxation Code - RTC Code § 6471.4. (2026).
Text
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.
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Legislative History
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 § 6471.4., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/6471.4..