SECTIONS 6470-6479 - California Statutes

REVENUE AND TAXATION CODE

SECTION 6470-6479

6470. The provisions of this article do not apply to persons filing
returns for other than quarterly periods. The provisions of this
article apply to taxes imposed under ordinances adopted pursuant to
Part 1.5 (commencing with Section 7200), Part 1.6 (commencing with
Section 7251), or Article 2 (commencing with Section 37021) of Part
17 of this division in the same manner and to the same extent that
the provisions of this article apply to taxes imposed under this
part.

6471. (a) Upon written notification by the board, any person whose
estimated measure of tax liability under this part averages seventeen
thousand dollars ($17,000) or more per month, as determined by the
board, shall, without regard to the measure of tax in any one month,
make prepayments as prescribed in this section.
(1) In the first, third, and fourth calendar quarters, the person
shall prepay not less than 90 percent of the amount of state and
local tax liability for each of the first two monthly periods of each
quarterly period.
(2) In the second calendar quarter, the person shall make a first
prepayment of 90 percent of the amount of state and local tax
liability for the first monthly period of the quarterly period and a
second prepayment of either of the following:
(A) Ninety percent of the amount of state and local tax liability
for the second monthly period of the quarterly period, plus 90
percent of the amount of state and local tax liability for the first
15 days of the third monthly period of the quarterly period.
(B) Ninety percent of the amount of state and local tax liability
for the second monthly period of the quarterly period, plus 50
percent of 90 percent of the amount of state and local tax liability
for the second monthly period of the quarterly period.
(b) Persons engaged in their present business during all of the
corresponding quarterly period of the preceding year, or persons who
are successors to a business that was in operation during all of that
quarterly period, may satisfy the above monthly prepayment
requirements for the first, third, and fourth calendar quarters by
payment of an amount equal to one-third of the measure of tax
liability reported on the return or returns filed for that quarterly
period of the preceding year multiplied by the state and local tax
rate in effect during the month for which the prepayment is made.
These persons may satisfy their prepayment requirements for the
second calendar quarter by making a first prepayment of an amount
equal to one-third of the measure of tax liability reported, and a
second prepayment of an amount equal to one-half of the measure of
tax liability reported, on the return or returns filed for that
quarterly period of the preceding year multiplied by the state and
local tax rate in effect during the month for which the prepayment is
made.
Prepayments shall be made during the quarterly periods designated
by the board and during each succeeding quarterly period until
further notified in writing by the board.

6471. (a) Upon written notification by the board, any person whose
estimated measure of tax liability under this part averages fifty
thousand dollars ($50,000) or more per month, as determined by the
board, shall, without regard to the measure of tax in any one month
make prepayments as prescribed in this section.
(1) In the first, third, and fourth calendar quarters, the person
shall prepay not less than 90 percent of the amount of state and
local tax liability for each of the first two monthly periods of each
quarterly period.
(2) In the second calendar quarter, the person shall prepay a
first prepayment of 95 percent of the amount of state and local tax
liability for the first monthly period of each quarterly period and a
second prepayment of either of the following:
(A) Ninety-five percent of the amount of state and local tax
liability for the second monthly period of the quarterly period, plus
95 percent of the amount of state and local tax liability for the
first 15 days of the third monthly period of the quarterly period.
(B) Ninety-five percent of the amount of state and local tax
liability for the second monthly period of the quarterly period, plus
50 percent of 95 percent of the amount of the liability for the
second monthly period of the quarterly period.
(b) Persons engaged in their present business during all of the
corresponding quarterly period of the preceding year, or persons who
are successors to a business which was in operation during all of
that quarterly period, may satisfy the above monthly prepayment
requirements for the first, third, and fourth calendar quarters by
payment of an amount equal to one-third of the measure of tax
liability reported on the return or returns filed for that quarterly
period of the preceding year multiplied by the state and local tax
rate in effect during the month for which the prepayment is made.
These persons may satisfy their prepayment requirements for the
second calendar quarter by making a first prepayment of an amount
equal to one-third of the measure of tax liability reported, and a
second prepayment of an amount equal to one-half of the measure of
tax liability reported, on the return or returns filed for that
quarterly period of the preceding year multiplied by the state and
local tax rate in effect during the month for which the prepayment is
made.
Prepayments shall be made during the quarterly periods designated
by the board and during each succeeding quarterly periods until
further notified in writing by the board.

6471.4. 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.

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.

6473. The amount of the prepayment shall constitute a credit
against the amount of the taxes due and payable for the quarterly
period in which the prepayment became due.

6474. In determining whether a person's estimated measure of tax
liability averages seventeen thousand dollars ($17,000) or more per
month for purposes of Section 6471.5, the board may consider tax
returns filed pursuant to this part as well as any information in the
board's possession or which may come into its possession.

6474. In determining whether a person's estimated measure of tax
liability averages fifty thousand dollars ($50,000) or more per month
for purposes of Section 6471, the board may consider tax returns
filed pursuant to this part as well as any information in the board's
possession or which may come into its possession.

6476. Any person required to make a prepayment pursuant to Section
6471 who fails to make a timely prepayment but makes such prepayment
before the last day of the monthly period following the quarterly
period in which the prepayment became due, shall also pay a penalty
of 6 percent of the amount of prepayment.

6477. Any person required to make a prepayment pursuant to Section
6471 or Section 6471.5 who fails to make a prepayment before the last
day of the monthly period following the quarterly period in which
the prepayment became due and who files a timely return and payment
for the quarterly period in which the prepayment became due shall pay
a penalty of 6 percent of the amount equal to 90 percent of the tax
liability, as prescribed in those sections, for each of the periods
during that quarterly period for which a required prepayment was not
made.

6477. Any person required to make a prepayment pursuant to Section
6471 who fails to make a prepayment before the last day of the
monthly period following the quarterly period in which the prepayment
became due and who files a timely return and payment for the
quarterly period in which the prepayment became due shall also pay a
penalty of 6 percent of the amount equal to 90 percent or 95 percent
of the tax liability, as prescribed by that section, for each of the
periods during that quarterly period for which a required prepayment
was not made.

6478. (a) If a failure to make a prepayment as described in Section
6477 is due to negligence or intentional disregard of this part or
authorized rules and regulations, the penalty shall be 10 percent
instead of 6 percent.
(b) If any part of a deficiency in prepayment is due to negligence
or intentional disregard of this part or authorized rules and
regulations, a penalty of 10 percent of the deficiency shall be paid.
(c) The provisions of this section shall not apply to amounts
subject to the provisions of Sections 6484, 6485, 6511, 6514, and
6591.
(d) The 10 percent negligence penalty shall become due and payable
and shall be ascertained and determined in the same manner as the
deficiency determination under Article 2 (commencing with Section
6481) of this chapter. The provisions of Article 5 (commencing with
Section 6561) of this chapter shall be applicable with respect to the
finality of the determination and the right to petition for
redetermination.

6479. Notification by the board, provided for in Section 6471, may
be served personally or by mail in the manner prescribed in Section
6486 for service of notice of a deficiency determination.