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Business Taxes Law Guide—Revision 2024

BTLG Table of Contents > Sales and Use Tax Annotations > I > 320.0000 Interest and Penalties > Annotation 320.0160

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I

320.0000 Interest and Penalties—Regulation 1703

Annotation 320.0160

320.0160 Prepayment. The penalty provided for under section 6476 applies only to the amount for which a prepayment is required, not the amount of advance payment actually made. 11/16/66.