Section 6471.4 Of Article 1.1. Prepayment From California Revenue And Taxation Code >> Division 2. >> Part 1. >> Chapter 5. >> Article 1.1.
6471.4
. 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.