California Revenue and Taxation Code ARTICLE 1 - Returns and Payments
- Section 6451.
The taxes imposed by this part are due and payable to the board quarterly on or before the last day of the month next succeeding...
- Section 6452.
(a) On or before the last day of the month following each quarterly period of three months, a return for the preceding quarterly period shall be...
- Section 6452.1.
(a) Notwithstanding Section 6451, every person that purchases tangible personal property, the storage, use, or other consumption of which is subject to qualified use tax, as...
- Section 6452.2.
(a) For reporting periods beginning on or after January 1, 2012, notwithstanding Section 6451 and subdivision (b) of Section 6455, the qualified use tax of an...
- Section 6453.
For purposes of the sales tax, the return shall show the gross receipts of the seller during the preceding reporting period and, in the case...
- Section 6454.
Except as provided in Sections 6479.3 and 6479.31, a person required to file the return shall deliver the return together with a remittance of the...
- Section 6455.
(a) The board, if it deems it necessary in order to insure payment to or facilitate the collection by the state of the amount of taxes,...
- Section 6456.
(a) Under regulations prescribed by the board, if: (1) A tax liability under this part was understated by a failure to file a return required to be...
- Section 6457.
Section 6453 shall not be applicable with respect to a lease of tangible personal property, but the lessor shall report the rentals paid by the...
- Section 6459.
(a) (1) Except as provided in subdivisions (b) and (c), the board for good cause may extend for not to exceed one month the time for making...
Last modified: October 22, 2018