DIVISION 2. OTHER TAXES 6001-60709›PART 22. HAZARDOUS SUBSTANCES TAX LAW 43001-43651›CHAPTER 3. Determinations 43151-43352›ARTICLE 1. Returns and Payments 43151-43160

§ 43160

California Revenue and Taxation Code · 2018-11 edition · updated 2026-10-04 · California

Every person who is required to file the returns and make the payments specified in Section 43151, 43152.6, 43152.7, 43152.9, 43152.11, 43152.13, 43152.14, or 43153 shall, upon transfer or discontinuance of operations, file closing returns on forms prescribed by the board. The closing returns shall be due and payable on the last day of the month following the end of the quarterly period in which the transfer or discontinuance takes place.

(Added by renumbering Section 43158 (as added by Stats. 1992, Ch. 852) by Stats. 1994, Ch. 903, Sec. 15. Effective January 1, 1995.)

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California Revenue and Taxation Code

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