Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 6473 — Prepayment

Cal. Rev. & Tax. Code § 6473

Type
Statute
Source
California Revenue and Taxation Code
Jurisdiction
California
Current through
Nov 2, 2026 (California Legislative Counsel)

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.

Citator

Cal. Rev. & Tax. Code § 6473 — Prepayment is in force in the current edition of the Code, and nothing recorded condemns it.

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.