Revenue and Taxation Code 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, 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:

(1)

The first prepayment on or before the 24th day next following the end of the first monthly period of the quarterly period.

(2)

The second prepayment on or before the 24th day of the third monthly period of the quarterly period for the second monthly period and the first 15 days of the third monthly period of the quarterly period.

Source: Section 6472, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=6472.­ (updated Jan. 1, 2001; accessed Sep. 15, 2025).

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Verified:
Sep. 15, 2025

§ 6472's source at ca​.gov