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. ) 6451.
The taxes imposed by this part are due and payable to the board quarterly on or before the last day of the month next succeeding each quarterly period.
(Amended by Stats. 1947, Ch. 567.)