California § 43160. 43160. (Amended by Stats. 2023, Ch. 511, Sec. 26.)

California Statutes

§ 43160. — 43160. (Amended by Stats. 2023, Ch. 511, Sec. 26.)

California § 43160.

JurisdictionCalifornia

Code RTCRevenue and Taxation Code - RTC

Div. 2.DIVISION 2. OTHER TAXES

Part 22.PART 22. HAZARDOUS SUBSTANCES TAX LAW

Ch. 3.CHAPTER 3. Determinations

Art. 1.ARTICLE 1. Returns and Payments

This text of California § 43160. (43160. (Amended by Stats. 2023, Ch. 511, Sec. 26.)) is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Cal. Revenue and Taxation Code - RTC Code § 43160. (2026).

Text

Every person who is required to file the returns and make the payments specified in Section 43152.13 shall, upon transfer or discontinuance of operations, file closing returns on forms prescribed by the California Department of Tax and Fee Administration. 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.

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Every person who is required to file the returns and make the payments specified in Section 43152.13 shall, upon transfer or discontinuance of operations, file closing returns on forms prescribed by the California Department of Tax and Fee Administration. 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.

Legislative History

Amended by Stats. 2023, Ch. 511, Sec. 26. (SB 889) Effective January 1, 2024.

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California § 43160., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/43160..