§ 7659.3
42 words·~1 min read·
/ca/revenue-and-taxation-code/7659-3A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
The amount of the prepayment shall constitute a credit against the amount of the taxes due and payable for the monthly period for which the prepayment was made and for each succeeding monthly prepayment or period until the credit is fully utilized.