California Revenue and Taxation Code ARTICLE 1 - Returns and Payments

• Section 8751.
  The excise tax imposed by this part is due and payable quarterly on or before the last day of the calendar month next succeeding each...
• Section 8751.5.
  If any user has paid the tax to a vendor who is the holder of a valid vendor’s permit issued under this part, he shall...
• Section 8752.
  (a) Except as provided in subdivision (b), on or before the last day of the calendar month following each quarterly period, every user shall, except as...
• Section 8753.
  The user shall accompany each return with a remittance payable to the board for the amount of tax due.(Amended by Stats. 1963, Ch. 556.)
• Section 8754.
  (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...
• Section 8755.
  The board, if it deems it necessary in order to ensure payment of the tax imposed by this part, or to facilitate the administration of...

Last modified: October 22, 2018