California Statutes
§ 6455. — 6455. (Amended by Stats. 1986, Ch. 1361, Sec. 14.)
California·Code RTC Revenue and Taxation Code - RTC·Div. 2. DIVISION 2. OTHER TAXES·Part 1. PART 1. SALES AND USE TAXES·Ch. 5. CHAPTER 5. Determinations·Art. 1. ARTICLE 1. Returns and Payments
(a)The board, if it deems it necessary in order to insure payment to or facilitate the collection by the state of the amount of taxes, may require returns and payment of the amount of taxes for quarterly periods other than calendar quarters depending upon the principal place of business of the seller, retailer or purchaser as the case may be, or for designated periods other than quarterly periods.
(b)On or before the last day of the month following each designated period, a return for the preceding designated period shall be filed with the board in such form as
the board may prescribe.
(c)Any retailer or other person who fails or refuses to furnish any return required by law to be made, or who fails or refuses to furnish a supplemental return or other data required by the board, i
Free access — add to your briefcase to read the full text and ask questions with AI
California § 6455. (6455. (Amended by Stats. 1986, Ch. 1361, Sec. 14.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Amended by Stats. 1986, Ch. 1361, Sec. 14.