ARTICLE 1.1. Prepayment

Article 1.1 added by Stats. 1966, Ch. 5.

§§ 6470–6479 · 11 sections

• § 6470 The provisions of this article do not apply to persons filing returns for other than quarterly periods. The provisions of this article apply to taxes imposed…
• § 6471 (a) Upon written notification by the board, any person whose estimated measure of tax liability under this part averages seventeen thousand dollars ($17,000)…
• § 6471.4 Any person required to make prepayment pursuant to Article 1.5 (commencing with Section 6480) may not be required to make additional prepayment pursuant to…
• § 6471.6 The department, in its discretion, may relieve any person from the requirement to make prepayments pursuant to Section 6471 if both of the following apply: (a)…
• § 6472 Except in the case of persons required to remit amounts due in accordance with Article 1.2 (commencing with Section 6479.3), for purposes of Section 6471, a…
• § 6473 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…
• § 6474 In determining whether a person’s estimated measure of tax liability averages seventeen thousand dollars ($17,000) or more per month for purposes of Section…
• § 6476 Any person required to make a prepayment pursuant to Section 6471 who fails to make a timely prepayment but makes such prepayment before the last day of the…
• § 6477 Any person required to make a prepayment pursuant to Section 6471 or Section 6471.5 who fails to make a prepayment before the last day of the monthly period…
• § 6478 (a) If a failure to make a prepayment as described in Section 6477 is due to negligence or intentional disregard of this part or authorized rules and…
• § 6479 Notification by the board, provided for in Section 6471, may be served personally or by mail in the manner prescribed in Section 6486 for service of notice of…