Revenue and Taxation Code 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 prepayment became due.

Source: Section 6473, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=6473. (accessed Jun. 2, 2025).

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Last Updated

May 12, 2025

§ 6473’s source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_6473

Original Source: Section 6473, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=6473. (last accessed May 12, 2025).