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.
Cal. Rev. & Tax. Code § 6451
Returns and Payments
Applied in 1 court decision — leading case 222 Cal. App. 2d 552 - People v. Great American Insurance (1963)
Most recently applied in 222 Cal. App. 2d 552 - People v. Great American Insurance (November 1963)
Amended by Stats. 1947, Ch. 567.
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.