Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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320.0000 INTEREST AND PENALTIES—Regulation 1703

Annotation 320.0160

320.0160 Prepayment. The penalty provided for under section 6476 applies only to the amount for which a prepayment is required, not the amount of advance payment actually made. 11/16/66.