ARTICLE 1. Returns and Payments

Article 1 added by Stats. 1941, Ch. 38.

§§ 8751–8755 · 7 sections

• § 8751 The excise tax imposed by this part is due and payable quarterly on or before the last day of the calendar month next succeeding each quarterly period in which…
• § 8751.5 If any user has paid the tax to a vendor who is the holder of a valid vendor’s permit issued under this part, he shall be allowed a credit against the amount…
• § 8752 (a) Except as provided in subdivision (b), on or before the last day of the calendar month following each quarterly period, every user shall, except as…
• § 8753 The user shall accompany each return with a remittance payable to the board for the amount of tax due.
• § 8754 (a) Except as provided in subdivision (b), the board for good cause may extend for not to exceed one month the time for making any return or paying any tax…
• § 8754.5 (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…
• § 8755 The board, if it deems it necessary in order to ensure payment of the tax imposed by this part, or to facilitate the administration of this part, may require…