Revenue and Taxation Code - RTC
DIVISION 2. OTHER TAXES [6001 - 61050]
( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) PART 22. HAZARDOUS SUBSTANCES TAX LAW [43001 - 43651]
( Part 22 added by Stats. 1981, Ch. 756, Sec. 3. ) CHAPTER 3. Determinations [43152 - 43352]
( Chapter 3 added by Stats. 1981, Ch. 756, Sec. 3. ) ARTICLE 1. Returns and Payments [43152 - 43160]
( Article 1 added by Stats. 1981, Ch. 756, Sec. 3. ) 43160.
Every person who is required to file the returns and make the payments specified in Section 43152.13 shall, upon transfer or discontinuance of operations, file closing returns on forms prescribed by the California Department of Tax and Fee Administration. The closing returns shall be due and payable on the last day of the month following the end of the quarterly period in which the transfer or discontinuance takes place.
(Amended by Stats. 2023, Ch. 511, Sec. 26. (SB 889) Effective January 1, 2024.)