{"code":"RTC","codeName":"Revenue and Taxation Code","section":"6473","citation":"Rev. & Tax. Code, § 6473","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 2. OTHER TAXES [6001. - 61050.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2"},{"name":"PART 1. SALES AND USE TAXES [6001. - 7176.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-1"},{"name":"CHAPTER 5. Determinations [6451. - 6597.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-1/chapter-5"},{"name":"ARTICLE 1.1. Prepayment [6470. - 6479.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-1/chapter-5/article-1.1"}],"history":"Added by Stats. 1966, Ch. 5.","effective":null,"html":"<p>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.</p>","text":"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.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/prepayment-6473","source":"California Legislative Information bulk export (pubinfo)"}