Revenue and Taxation Code § 6480.3

ARTICLE 1.5. Prepayment of Sales Tax on Motor Vehicle Fuel Distributions

Current as of September 28, 2026Rev. & Tax. Code, § 6480.3Official source ↗

Amended by Stats. 2001, Ch. 429, Sec. 5. Effective October 2, 2001. Operative January 1, 2002, by Sec. 78 of Ch. 429.

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.