§ 6472. — 6472. (Amended by Stats. 2000, Ch. 135, Sec. 152.)

California § 6472.

• Jurisdiction: California
• Code RTC: Revenue 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

Text

Except in the case of persons required to
remit amounts due in accordance with Article 1.2 (commencing with Section 6479.3), for purposes of Section 6471, a prepayment shall be accompanied by a report of the amount of the prepayment in a form prescribed by the board and shall be made to the board as follows:
(a)
In the first, third, and fourth calendar quarters, on or before the 24th day next following the end of each of the first two monthly periods of each quarterly period.
(b)
In the second calendar quarter, as follows:
(1)
The first prepayment on or before the 24th day next following the end of the first monthly period of the quarterly period.
(2)
The second prepayment on or before the 24th day of the third monthly period of the quarterly period for the second monthly period and the first
15 days of the third monthly period of the quarterly period.

Legislative History

Amended by Stats. 2000, Ch. 135, Sec. 152. Effective January 1, 2001.