Revenue and Taxation Code section 47070

(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.

Source: Section 47070, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=47070.­ (accessed Apr. 24, 2025).

Last Updated

Apr. 24, 2025

§ 47070’s source at ca​.gov