California Revenue and Taxation Code ARTICLE 2 - Prepayments

• Section 7659.
  The provisions of this article apply to suppliers required to file a supplier’s return pursuant to Section 7651.(Repealed and added by Stats. 2000, Ch. 1053,...
• Section 7659.1.
  Upon written notification by the board, any person whose estimated tax liability under this part averages nine hundred thousand dollars ($900,000) or more per month,...
• Section 7659.2.
  Except in the case of a person required to remit amounts due in accordance with Article 2.5 (commencing with Section 7659.9), for purposes of Section...
• Section 7659.3.
  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...
• Section 7659.4.
  In determining whether a person’s estimated tax liability averages nine hundred thousand dollars ($900,000) or more per month, the board may consider tax returns filed...
• Section 7659.5.
  Any person required to make a prepayment pursuant to Section 7659.1 who fails to make a timely prepayment but makes that prepayment before the last...
• Section 7659.6.
  Any person required to make a prepayment pursuant to Section 7659.1 who fails to make a prepayment before the last day of the month following...
• Section 7659.7.
  (a) If the failure to make a prepayment as described in Section 7659.6 is due to negligence or intentional disregard of this part or authorized rules...
• Section 7659.8.
  Notification by the board, provided for in Section 7659.1, may be served personally or by mail in the manner prescribed in Section 7671 for service...

Last modified: October 22, 2018