Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 6471.4 — Prepayment
Cal. Rev. & Tax. Code § 6471.4
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 2001-10-02
- Current through
- Nov 2, 2026 (California Legislative Counsel)
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 this article, provided that more than 75 percent of the gross receipts of that person are from the retail sale of motor vehicle fuel, diesel…
Citator
Cal. Rev. & Tax. Code § 6471.4 — Prepayment is in force in the current edition of the Code, and nothing recorded condemns it.
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 this article, provided that more than 75 percent of the gross receipts of that person are from the retail sale of motor vehicle fuel, diesel fuel, aircraft jet fuel, or any combination of those fuels.