BlackletterCalifornia law

Revenue and Taxation Code § 19004

ARTICLE 1. Payment of Tax by All Persons

Current as of September 28, 2026Rev. & Tax. Code, § 19004Official source ↗

Added by Stats. 1993, Ch. 31, Sec. 26. Effective June 16, 1993. Operative January 1, 1994, by Sec. 83 of Ch. 31.

A taxpayer may elect to pay the tax prior to the date prescribed for its payment.