California Revenue and Taxation Code

§ 47070

RTC § 47070 Effective Jun 30, 2022Div. 2 · Part 25 · Ch. 3

Statute text

(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.

Legislative history

Added by Stats. 2022, Ch. 63, Sec. 6. (SB 125) Effective June 30, 2022.