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Business Taxes Law Guide—Revision 2024
Sales And Use Tax Law
Revenue and Taxation Code
Division 2. Other Taxes
Part 1. Sales and Use Taxes
Chapter 5. Determinations
Article 1.1. Prepayment *
Section 6471.4
6471.4. Prepayment exception. 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.
History—Added by Stats. 1986, Ch. 214, operative on July 1, 1986. Stats. 2001, Ch. 429 (AB 309), in effect October 2, 2001, operative January 1, 2002, substituted "may" for "shall" after "Section 6480)" and added ", diesel fuel … those fuels" after "motor vehicle fuel".
* Article 1.1 was added by Stats. 196, p. 185, in effect April 18, 1966, operative July 1, 1966.