Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2021
Sales And Use Tax Law
CHAPTER 2. THE SALES TAX
Article 5. Inclusion of Medi-Cal Managed Care Plans in Sales Tax*
6177. Prepayment exception. For the efficient administration of this article and the collection of tax from sellers, Article 1.1 (commencing with Section 6470) of Chapter 5, pertaining to prepayment of taxes, shall not apply to sellers until no later than three months after the date that federal financial participation is available and any necessary federal approvals have been obtained.
* Article 5 was added by Stats. 2013, Ch. 33 (SB 78), in effect June 27, 2013.