Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 53006 — Administration
Cal. Rev. & Tax. Code § 53006
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 2026-09-29
- Current through
- Nov 2, 2026 (California Legislative Counsel)
(a) The taxes imposed by this part shall be due and payable annually on or before July 31 following the close of the prior fiscal year.
Citator
Cal. Rev. & Tax. Code § 53006 — 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 annually on or before July 31 following the close of the prior fiscal year.
(b) The payments shall be accompanied by a return filed using electronic media on or before July 31 of each year for the preceding fiscal year. Returns shall be authenticated in a form or pursuant to methods as may be prescribed by the department.