Cal. Rev. & Tax. Code § 6471.4

Current through the 2023 Legislative Session.

Section 6471.4 - Person required to make prepayment pursuant to Article 1.5

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 article, provided that more than 75 percent of the gross receipts of that person are from the retail sale of motor vehicle fuel, diesel fuel, aircraft jet fuel, or any combination of those fuels.

Ca. Rev. and Tax. Code § 6471.4

Amended by Stats 2001 ch 429 (AB 309), s 1, eff. 10/2/2001.