Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 7659.3 — Prepayments
Cal. Rev. & Tax. Code § 7659.3
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 2001-01-01
- 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 monthly period for which the prepayment was made and for each succeeding monthly prepayment or period until the credit is fully utilized.
Citator
Cal. Rev. & Tax. Code § 7659.3 — Prepayments 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 monthly period for which the prepayment was made and for each succeeding monthly prepayment or period until the credit is fully utilized.