Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Motor Vehicle Fuel Tax Law

CHAPTER 5. DETERMINATIONS AND PAYMENTS.1

Article 2. Prepayments

Section 7659.3

7659.3. Credit for prepayment. 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.

1Added by Stats. 2000, Ch. 1053 (AB 2114), operative January 1, 2002.