Revenue and Taxation Code section 7659.2

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.

Source: Section 7659.2, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=7659.­2.­ (updated Jan. 1, 2002; accessed Jun. 30, 2025).

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Verified:
Jun. 30, 2025

§ 7659.2's source at ca​.gov