California Revenue and Taxation Code ARTICLE 1 - Returns and Payments

• Section 38401.
  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 38402.
  On or before the last day of the month following each calendar quarter, a return for the preceding quarterly period shall be filed with the...
• Section 38403.
  The person required to file the return shall deliver the return together with a remittance of the amount of the tax due to the office...
• Section 38404.
  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 38405.
  (a) Except as provided in subdivision (b), the board for good cause may extend for not to exceed one month the time for making any return...

Last modified: October 22, 2018