Rev. & Tax. Code, § 6471.6 · Article 1.1. Prepayment
Rev. & Tax. Code, § 6471.6
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
The department, in its discretion, may relieve any person from the requirement to make prepayments pursuant to Section 6471 if both of the following apply:
(a) The person is a dealer required to pay any sales or use tax, as applicable, to the Department of Motor Vehicles pursuant to Section 6295.
(b) During the prior calendar year, more than 75 percent of the gross receipts of that person are from retail sales of motor vehicles required to be registered under the Vehicle Code, except for a recreational vehicle that is either truck-mounted, permanently towable on the highways without a permit, or a park trailer, as those terms are defined in Section 18010 of the Health and Safety Code.
Notes and commentary — not statutory text
History
Added by Stats. 2024, Ch. 499, Sec. 1. (SB 1528) Effective January 1, 2025.
Source of truth
- Edition
- As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
- Official file
- https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=6471.6.
- Text hash
- sha256 269560d025a431c89283f47ada41fba5232f0ca717bd797696637ba3fbcdad23
- Composed by
- compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section
This section cites
Provisions in this library that the text above cites, as it prints each citation. A range cited as “ss. 61.13-61.16” links its first and last provisions.
Health and Safety Code
Revenue and Taxation Code
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