California Revenue and Taxation Code

§ 6472

RTC § 6472 Effective Jan 1, 2001Div. 2 · Part 1 · Ch. 5 · Art. 1.1

Statute text

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:

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Legislative history

Amended by Stats. 2000, Ch. 135, Sec. 152. Effective January 1, 2001.