Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2011
 

Sales And Use Tax Law

CHAPTER 5. DETERMINATIONS

Article 1.1. Prepayment *

Section 6470

6470. Application of article. The provisions of this article do not apply to persons filing returns for other than quarterly periods. The provisions of this article apply to taxes imposed under ordinances adopted pursuant to Part 1.5 (commencing with Section 7200), Part 1.6 (commencing with Section 7251), or Article 2 (commencing with Section 37021) of Part 17 of this division in the same manner and to the same extent that the provisons of this article apply to taxes imposed under this part.

History.—Stats. 1967, p. 3905, operative October 1, 1967, reworded section to make prepayments applicable to taxes imposed pursuant to Part 1.5. Stats. 1968, p. 1796, in effect November 13, 1968, added "or Article 2 (commencing with Section 37021) of Part 17." Stats. 1969, p. 118, in effect November 10, 1969, added "Part 1.6 (commencing with Section 7251)".

* Article 1.1 was added by Stats. 196, p. 185, in effect April 18, 1966, operative July 1, 1966.