Current as of September 28, 2026Rev. & Tax. Code, § 6454Official source ↗
Amended by Stats. 1999, Ch. 865, Sec. 2. Effective January 1, 2000.
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.