California Revenue and Taxation Code 6480.3 – The supplier or wholesaler shall file his or her prepayment form …
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The supplier or wholesaler shall file his or her prepayment form together with a remittance of the prepayment amounts, if any, required to be collected pursuant to Section 6480.1 payable to the State Board of Equalization, on or before the last day of the month following the monthly period to which the prepayment form or each prepayment relates.
(Amended by Stats. 2001, Ch. 429, Sec. 5. Effective October 2, 2001. Operative January 1, 2002, by Sec. 78 of Ch. 429.)
Terms Used In California Revenue and Taxation Code 6480.3
- board: means the California Department of Tax and Fee Administration. See California Revenue and Taxation Code 20