§ 47070
78 words·~1 min read·
/ca/revenue-and-taxation-code/47070A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
(a)The taxes imposed by this part shall be due and payable quarterly on or before the last day of the month following each calendar quarter.
(b)The payments shall be accompanied by a return filed by the producer using electronic media on or before the last day of the month following each quarterly period for the preceding quarterly period. Returns shall be authenticated in a form or pursuant to methods as may be prescribed by the department.