Home › California › CA RTC › … Division 2 — Other Taxes › Part 1 — Sales and Use Taxes › Chapter 5 — Determinations › Article 1.1 — Prepayment › Cal. Rev. & Tax. Code § 6473
California Revenue & Taxation Code
Cal. Rev. & Tax. Code § 6473
The amount of the prepayment shall constitute a credit against the amount of the taxes due and payable for the quarterly period in which the prepayment became due.
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