{"code":"RTC","codeName":"Revenue and Taxation Code","section":"6451","citation":"Rev. & Tax. Code, § 6451","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 1. SALES AND USE TAXES [6001. - 7176.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-1"},{"name":"CHAPTER 5. Determinations [6451. - 6597.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-1/chapter-5"},{"name":"ARTICLE 1. Returns and Payments [6451. - 6459.5.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-1/chapter-5/article-1"}],"history":"Amended by Stats. 1947, Ch. 567.","effective":null,"html":"<p>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.</p>","text":"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.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/returns-and-payments-6451","source":"California Legislative Information bulk export (pubinfo)"}