{"code":"RTC","codeName":"Revenue and Taxation Code","section":"36033","citation":"Rev. & Tax. Code, § 36033","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 2. OTHER TAXES [6001. - 61050.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2"},{"name":"PART 16. FIREARM, FIREARM PRECURSOR PART, AND AMMUNITION EXCISE TAX [36001. - 36043.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-16"},{"name":"CHAPTER 4. Collection and Administration [36031. - 36039.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-16/chapter-4"}],"history":"Added by Stats. 2023, Ch. 231, Sec. 7.   (AB 28)   Effective January 1, 2024.","effective":"2024-01-01","html":"<p>On or before the last day of the month following each quarterly period, a return for the preceding quarterly period shall be filed with the department using electronic media. Returns shall be authenticated in a form or pursuant to methods as may be prescribed by the department.</p>","text":"On or before the last day of the month following each quarterly period, a return for the preceding quarterly period shall be filed with the department using electronic media. Returns shall be authenticated in a form or pursuant to methods as may be prescribed by the department.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/collection-and-administration-36033","source":"California Legislative Information bulk export (pubinfo)"}