§ 7659.2
76 words·~1 min read·
/ca/revenue-and-taxation-code/7659-2A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Except in the case of a person required to remit amounts due in accordance with Article 2.5 (commencing with Section 7659.9), for purposes of Section 7659.1, each prepayment shall be accompanied by a report of the amount of that prepayment in a form prescribed by the board and shall be filed with the board on or before the 15th day following each monthly period together with a remittance payable to the Controller of the amount due.