{"code":"RTC","codeName":"Revenue and Taxation Code","section":"6454","citation":"Rev. & Tax. Code, § 6454","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. 1999, Ch. 865, Sec. 2.   Effective January 1, 2000.","effective":"2000-01-01","html":"<p>Except as provided in Sections <a href=\"/rtc/6479.3\">6479.3</a> and <a href=\"/rtc/6479.31\">6479.31</a>, 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.</p>","text":"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.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/returns-and-payments-6454","source":"California Legislative Information bulk export (pubinfo)"}