ARTICLE 1. Returns and Payments

Article 1 added by Stats. 1976, Ch. 176.

§§ 38401–38405.5 · 6 sections

• § 38401 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 in which…
• § 38402 On or before the last day of the month following each calendar quarter, a return for the preceding quarterly period shall be filed with the board in such form…
• § 38403 The 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.
• § 38404 The department, 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…
• § 38405 (a) Except as provided in subdivision (b), the California Department of Tax and Fee Administration for good cause may extend for not to exceed one month the…
• § 38405.5 (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…