{"code":"RTC","codeName":"Revenue and Taxation Code","section":"7659.2","citation":"Rev. & Tax. Code, § 7659.2","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 2. MOTOR VEHICLE FUEL TAX LAW [7301. - 8526.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-2"},{"name":"CHAPTER 5. Determinations and Payments [7651. - 7732.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-2/chapter-5"},{"name":"ARTICLE 2. Prepayments [7659. - 7659.8.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-2/chapter-5/article-2"}],"history":"Amended (as added by Stats. 2001, Ch. 251) by Stats. 2001, Ch. 251, Sec. 12.   Effective January 1, 2002.","effective":"2002-01-01","html":"<p>Except in the case of a person required to remit amounts due in accordance with Article 2.5 (commencing with Section <a href=\"/rtc/7659.9\">7659.9</a>), for purposes of Section <a href=\"/rtc/7659.1\">7659.1</a>, each prepayment shall be accompanied by a report of the amount of that prepayment in a form prescribed by the board and shall be filed with the board on or before the 15th day following each monthly period together with a remittance payable to the Controller of the amount due.</p>","text":"Except in the case of a person required to remit amounts due in accordance with Article 2.5 (commencing with Section 7659.9), for purposes of Section 7659.1, each prepayment shall be accompanied by a report of the amount of that prepayment in a form prescribed by the board and shall be filed with the board on or before the 15th day following each monthly period together with a remittance payable to the Controller of the amount due.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/prepayments-7659-2","source":"California Legislative Information bulk export (pubinfo)"}