California Legal Codes and Statutes

§ 6473

Added by Stats. 1966, Ch. 5.

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.

Cite this section

Cal. Rev. & Tax. Code § 6473 (2026)
https://ca.codecond.com/codes/rtc/division-2-other-taxes/part-1-sales-and-use-taxes/chapter-5-determinations/article-1-1-prepayment/section-6473

Other sections in Article 1.1 - Prepayment

§ 6470§ 6471§ 6471.4§ 6471.6§ 6472§ 6473§ 6474§ 6476§ 6477§ 6478§ 6479

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