ARTICLE 1. Returns and Payments
Article 1 added by Stats. 1941, Ch. 36.
§§ 6451–6459.5 · 12 sections
- § 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.
- § 6452 (a) On or before the last day of the month following each quarterly period of three months, a return for the preceding quarterly period shall be filed with the…
- § 6452.05 (a) Beginning January 1, 2020, on or before the last day of the month next following each quarterly period, in addition to the returns due pursuant to Section…
- § 6452.1 (a) Notwithstanding Section 6451, every person that purchases tangible personal property, the storage, use, or other consumption of which is subject to…
- § 6452.2 (a) For reporting periods beginning on or after January 1, 2012, notwithstanding Section 6451 and subdivision (b) of Section 6455, the qualified use tax of an…
- § 6453 For purposes of the sales tax, the return shall show the gross receipts of the seller during the preceding reporting period and, in the case of a person who is…
- § 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…
- § 6455 (a) The board, if it deems it necessary in order to insure payment to or facilitate the collection by the state of the amount of taxes, may require returns and…
- § 6456 (a) Under regulations prescribed by the board, if: (1) A tax liability under this part was understated by a failure to file a return required to be filed under…
- § 6457 Section 6453 shall not be applicable with respect to a lease of tangible personal property, but the lessor shall report the rentals paid by the lessee during…
- § 6459 (a) (1) Except as provided in subdivisions (b) and (c), the board for good cause may extend for not to exceed one month the time for making any return or…
- § 6459.5 (a) Subject to subdivision (c), if the Governor issues a state of emergency proclamation, the department may extend the time, for a period not to exceed three…