California Revenue and Taxation Code

§ 6471.4

RTC § 6471.4 Effective Oct 2, 2001Div. 2 · Part 1 · Ch. 5 · Art. 1.1

Statute text

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.

Legislative history

Amended by Stats. 2001, Ch. 429, Sec. 1. Effective October 2, 2001. Operative January 1, 2002, by Sec. 78 of Ch. 429.