ARTICLE 2. Prepayments

Article 2 added by Stats. 2000, Ch. 1053, Sec. 12.

§§ 7659–7659.8 · 9 sections

• § 7659 The provisions of this article apply to suppliers required to file a supplier’s return pursuant to Section 7651.
• § 7659.1 Upon written notification by the board, any person whose estimated tax liability under this part averages nine hundred thousand dollars ($900,000) or more per…
• § 7659.2 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,…
• § 7659.3 The amount of the prepayment shall constitute a credit against the amount of the taxes due and payable for the monthly period for which the prepayment was made…
• § 7659.4 In determining whether a person’s estimated tax liability averages nine hundred thousand dollars ($900,000) or more per month, the board may consider tax…
• § 7659.5 Any person required to make a prepayment pursuant to Section 7659.1 who fails to make a timely prepayment but makes that prepayment before the last day of the…
• § 7659.6 Any person required to make a prepayment pursuant to Section 7659.1 who fails to make a prepayment before the last day of the month following the monthly…
• § 7659.7 (a) If the failure to make a prepayment as described in Section 7659.6 is due to negligence or intentional disregard of this part or authorized rules and…
• § 7659.8 Notification by the board, provided for in Section 7659.1, may be served personally or by mail in the manner prescribed in Section 7671 for service of notice…