BlackletterCalifornia law

Revenue and Taxation Code § 6451

ARTICLE 1. Returns and Payments

Current as of September 28, 2026Rev. & Tax. Code, § 6451Official source ↗

Amended by Stats. 1947, Ch. 567.

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.