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2017 California Code
Revenue and Taxation Code - RTC
DIVISION 2 - OTHER TAXES
PART 1 - SALES AND USE TAXES
CHAPTER 5 - Determinations
ARTICLE 1.1 - Prepayment
Section 6473.
Universal Citation: CA Rev & Tax Code § 6473 (2017)
6473.
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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