DIVISION 2. OTHER TAXES 6001-61050›PART 1. SALES AND USE TAXES 6001-7176›CHAPTER 5. Determinations 6451-6597›ARTICLE 1. Returns and Payments 6451-6459.5

§ 6454

California Revenue and Taxation Code · 2026-09 edition · updated 2026-10-03 · California

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.

(Amended by Stats. 1999, Ch. 865, Sec. 2. Effective January 1, 2000.)

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California Revenue and Taxation Code

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