Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 47070 — Administration
Cal. Rev. & Tax. Code § 47070
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 2022-06-30
- Current through
- Nov 2, 2026 (California Legislative Counsel)
(a) The taxes imposed by this part shall be due and payable quarterly on or before the last day of the month following each calendar quarter.
Citator
Cal. Rev. & Tax. Code § 47070 — Administration is in force in the current edition of the Code, and nothing recorded condemns it.
(a) The taxes imposed by this part shall be due and payable quarterly on or before the last day of the month following each calendar quarter.
(b) The payments shall be accompanied by a return filed by the producer using electronic media on or before the last day of the month following each quarterly period for the preceding quarterly period. Returns shall be authenticated in a form or pursuant to methods as may be prescribed by the department.