Revenue and Taxation Code § 6454
‹ § 6453§ 6455 ›Open in browserleginfo ↗6454.
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.)