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.
Cal. Rev. & Tax. Code § 6473
Prepayment
Added by Stats. 1966, Ch. 5.
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.