BlackletterCalifornia law

Revenue and Taxation Code § 6473

ARTICLE 1.1. Prepayment

Current as of September 28, 2026Rev. & Tax. Code, § 6473Official source ↗

Added by Stats. 1966, Ch. 5.

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.