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Section 6472 Of Article 1.1. Prepayment From California Revenue And Taxation Code >> Division 2. >> Part 1. >> Chapter 5. >> Article 1.1.
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.
(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.
