The supplier or wholesaler shall file his or her prepayment form together with a remittance of the prepayment amounts, if any, required to be collected pursuant to Section 6480.1 payable to the State Board of Equalization, on or before the last day of the month following the monthly period to which the prepayment form or each prepayment relates.
Cal. Rev. & Tax. Code § 6480.3
Prepayment of Sales Tax on Motor Vehicle Fuel Distributions
Amended by Stats. 2001, Ch. 429, Sec. 5
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.