California Revenue and Taxation Code 6454 – Except as provided in Sections 6479.3 and 6479.31, a person required …
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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.)
Terms Used In California Revenue and Taxation Code 6454
- board: means the California Department of Tax and Fee Administration. See California Revenue and Taxation Code 20
- Person: includes any person, firm, partnership, general partner of a partnership, limited liability company, registered limited liability partnership, foreign limited liability partnership, association, corporation, company, syndicate, estate, trust, business trust, or organization of any kind. See California Revenue and Taxation Code 19