Cal. Revenue and Taxation Code § 47070

California · California Revenue and Taxation Code · Status: effective · Effective 2022-06-30

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Citation: Cal. Revenue and Taxation Code § 47070, California, version 1 as recorded 2026-07-25, yourstate.us, https://yourstate.us/provision/924070
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(a) The taxes imposed by this part shall be due and payable quarterly on or before the last day of the month following each calendar quarter. (b) The payments shall be accompanied by a return filed by the producer using electronic media on or before the last day of the month following each quarterly period for the preceding quarterly period. Returns shall be authenticated in a form or pursuant to methods as may be prescribed by the department.