Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2012
 

Sales And Use Tax Law

CHAPTER 5. DETERMINATIONS

Article 1.1. Prepayment *

Section 6472

6472. Prepayment form; when due. Except in the case of persons required to remit amounts due in accordance with Article 1.2 (commencing with Section 6479.3), for purposes of Section 6471, a prepayment shall be accompanied by a report of the amount of the prepayment in a form prescribed by the board and shall be made to the board as follows:

(a) In the first, third, and fourth calendar quarters, on or before the 24th day next following the end of each of the first two monthly periods of each quarterly period.

(b) In the second calendar quarter, as follows:

(1) The first prepayment on or before the 24th day next following the end of the first monthly period of the quarterly period.

(2) The second prepayment on or before the 24th day of the third monthly period of the quarterly period for the second monthly period and the first 15 days of the third monthly period of the quarterly period.

History.—Added by renumbering former Section 6472.5 by Stats. 1985, Ch. 106, effective January 1, 1986. Stats. 1987, Ch. 56, effective January 1, 1988, deleted "6471.5" in the first sentence and substituted "6471". Stats. 1991, Ch. 473, in effect January 1, 1992, added "Except in the . . . Section 6479.3)," before "for", and substituted "for" for "For" before "purposes" in the first paragraph. Stats. 1999, Ch. 484, (AB 384), in effect January 1, 2000, substituted "24th" for "23rd" after "on or before the" in paragraph (2) of subdivision (b). Stats. 2000, Ch. 135 (AB 2539), in effect January 1, 2001, added a comma after "quarter" in subdivision (b); and substituted "the" for "each" after "monthly period of" in subparagraph (1) of, and twice in subparagraph (2) of, subdivision (b).

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