California Revenue and Taxation Code ARTICLE 1.1 - Prepayment

• Section 6470.
  The provisions of this article do not apply to persons filing returns for other than quarterly periods. The provisions of this article apply to taxes...
• Section 6471.
  (a) Upon written notification by the board, any person whose estimated measure of tax liability under this part averages seventeen thousand dollars ($17,000) or more per...
• Section 6471.4.
  Any person required to make prepayment pursuant to Article 1.5 (commencing with Section 6480) may not be required to make additional prepayment pursuant to this...
• Section 6472.
  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,...
• Section 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...
• Section 6474.
  In determining whether a person’s estimated measure of tax liability averages seventeen thousand dollars ($17,000) or more per month for purposes of Section 6471.5, the...
• Section 6476.
  Any person required to make a prepayment pursuant to Section 6471 who fails to make a timely prepayment but makes such prepayment before the last...
• Section 6477.
  Any person required to make a prepayment pursuant to Section 6471 or Section 6471.5 who fails to make a prepayment before the last day of...
• Section 6478.
  (a) If a failure to make a prepayment as described in Section 6477 is due to negligence or intentional disregard of this part or authorized rules...
• Section 6479.
  Notification by the board, provided for in Section 6471, may be served personally or by mail in the manner prescribed in Section 6486 for service...

Last modified: October 22, 2018