Revenue and Taxation Code - RTC
DIVISION 2. OTHER TAXES [6001 - 61050]
( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) PART 1. SALES AND USE TAXES [6001 - 7176]
( Part 1 added by Stats. 1941, Ch. 36. ) CHAPTER 5. Determinations [6451 - 6597]
( Chapter 5 added by Stats. 1941, Ch. 36. ) ARTICLE 1. Returns and Payments [6451 - 6459.5]
( Article 1 added by Stats. 1941, Ch. 36. ) 6454.
Except as provided in Sections 6479.3 and 6479.31, a person required to file the return shall deliver the return together with a remittance of the amount of the tax due to the office of the board.
(Amended by Stats. 1999, Ch. 865, Sec. 2. Effective January 1, 2000.)