{"code":"RTC","codeName":"Revenue and Taxation Code","section":"6480.3","citation":"Rev. & Tax. Code, § 6480.3","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 1.5. Prepayment of Sales Tax on Motor Vehicle Fuel Distributions [6480. - 6480.9.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-1/chapter-5/article-1.5"}],"history":"Amended by Stats. 2001, Ch. 429, Sec. 5.   Effective October 2, 2001.   Operative January 1, 2002, by Sec. 78 of Ch. 429.","effective":"2001-10-02","html":"<p>The supplier or wholesaler shall file his or her prepayment form together with a remittance of the prepayment amounts, if any, required to be collected pursuant to Section <a href=\"/rtc/6480.1\">6480.1</a> payable to the State Board of Equalization, on or before the last day of the month following the monthly period to which the prepayment form or each prepayment relates.</p>","text":"The supplier or wholesaler shall file his or her prepayment form together with a remittance of the prepayment amounts, if any, required to be collected pursuant to Section 6480.1 payable to the State Board of Equalization, on or before the last day of the month following the monthly period to which the prepayment form or each prepayment relates.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/prepayment-of-sales-tax-on-motor-vehicle-fuel-distributions-6480-3","source":"California Legislative Information bulk export (pubinfo)"}